Post EU exit corner – 2 December 2024

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. 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. Minutes from the latest Northern Ireland Joint Customs Consultative Committee, which the Institute participates in, have been published together with the slide deck used. These provide useful information on the forthcoming changes to the movement of consumer and freight parcels from Great Britain to Northern Ireland from 31 March 2025. It has also been confirmed that the Government’s single trade window has been paused and HMRC has recently published a range of guidance and communications particularly relevant to customs transactions in Northern Ireland. 

Single trade window paused 

The single trade window (STW) will be a UK Government service with the objective of providing a gateway between businesses and UK border processes and systems. The system will essentially  allow users to meet their import, export and transit obligations by submitting information once, and in one place. This was due to commence its initial phase in 2024. However it has now been confirmed by the Exchequer Secretary to the Treasury in Parliament that delivery is being paused. An update will be provided as part of the next phase of the Spending Review which is expected to report in late Spring 2025. 

New guidance for customs 

Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC:

• New guidance for customs

  Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC:

  • Moving goods from Great Britain to Northern Ireland under the Windsor Framework: https://www.gov.uk/guidance/internal-market-movements-from-great-britain-to-northern-ireland,
  • UK Internal Market Scheme process for using the UKIMS entry in the declarant’s records to move goods when the new Windsor Framework arrangements come into effect: www.gov.uk/guidance/apply-to-make-an-entry-declaration-in-your-records-under-the-uk-internal-market-scheme,
  • Notification of presentation waiver: www.gov.uk/guidance/apply-for-a-notification-of-presentation-waiver-for-goods-moving-from-great-britain-into-northern-ireland,
  • Categorisation: www.gov.uk/guidance/categorising-goods-for-internal-market-movements-from-great-britain-to-northern-ireland,
  • Safety and security requirements on imports and exports,
  • Register to use the Import Control System 2,
  • Make an entry summary declaration using the Import Control System 2,
  • Register to make an entry summary declaration in Northern Ireland,
  • Making an entry summary declaration,
  • Certified traders and tax representatives — EU trade in duty-paid goods,
  • How to claim a repayment of import duty and VAT if you've overpaid, and
  • Get proof your goods have Union (EU) status.

Miscellaneous guidance updates and publications 

• Pay into your Customs Declaration Service cash account,
• Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service,
• Report a problem using the Customs Declaration Service,
• How to claim a repayment of import duty and VAT if you've overpaid,
• Search the register of customs agents and express operators, and
• Check if you can apply for other transit simplifications with consignor or consignee status,