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EU exit corner – 23 September 2024

Sep 23, 2024

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team. HMRC has sent an email setting out an update on the implementation of the Windsor Framework which confirms that the next step in the Windsor Framework (WF) has been delayed until 31 March 2025 hence the new arrangements for parcels and freight movements will now not take effect from next week. From 31 March 2025 (and not 30 September 2024), the green lane will broaden to all UK Internal Market Scheme authorised traders. Full international customs requirements for traders will be removed and simplified procedures will apply. This will specifically affect parcels moving from GB to NI. However, the next step in labelling requirements under the Northern Ireland Retail Movement Scheme will commence from 1 October 2024. We also set out the next phase in the Border Target Operating Model (BTOM).

Next phase in BTOM

As we approach the end of September, it is now just a short time before the next stage in the Border Target Operating Model (BTOM) commences.

From 31 October 2024, phase three of the BTOM commences. From this date, safety and security declarations for EU imports into the UK will come into force. Alongside this, the UK will introduce a reduced dataset for imports. The goal is to reduce duplication in customs declarations.

More information and guidance from the UK Government has also been published on the next stage in the WF as follows:

  • Trading and moving goods in and out of Northern Ireland,
  • Check if you can apply for the UK Carrier Scheme,
  • Sending parcels to and from Northern Ireland,
  • Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland,
  • Future arrangements for moving parcels from Great Britain to Northern Ireland under the Windsor Framework, and
  • Apply for the UK Carrier Scheme.

Miscellaneous updates to guidance and publications

Get help using example declarations for imports to Great Britain from the rest of the world

Bringing commercial goods into Great Britain in your baggage

Apply for approval to import duty-paid excise goods from EU countries into Northern Ireland, bought in an EU member state, as a Tax Representative

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