Post EU exit corner – 24 March 2025

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. HMRC has also announced that the parcels and freights changes under the Windsor Framework which were originally due to commence from 30 September 2024 and which were then delayed to 31 March 2025 have now been further delayed and will commence from 1 May 2025.

HMRC’s announcement last week was as follows:

‘Following the guidance issued in September 2024, there has been extensive preparatory work undertaken for the new arrangements for the movement of goods from Great Britain to Northern Ireland by parcels or freight set out in the Windsor Framework.

As a result, and subject to the relevant procedures, the new arrangements as set out in the Windsor Framework are planned to take effect from 1 May 2025.’

The Institute has been discussing these changes with HMRC via the NI Joint Customs Consultative Committee and was concerned at the low level of awareness among businesses. Minutes from the most recent meeting are available here and here (note that all references to 31 March 2025 in these documents should now be taken to be 1 May 2025).

We are pleased to see that a further month is being provided to assist businesses in their preparations given the low levels of awareness of the changes for many businesses. It is therefore imperative that businesses take action now to consider the specific impact of these changes on their supply chain and plan accordingly for a commencement date of 1 May 2025 as we do not expect any further delay will be announced.

The following guidance has therefore been updated accordingly:

• Internal Market Movements from Great Britain to Northern Ireland,
• Submitting the Internal Market Movement Information,
• Sending parcels to and from Northern Ireland,
• Sending parcels between Great Britain and Northern Ireland under the Windsor Framework,
• Sending parcels from Great Britain to Northern Ireland between private individuals,
• How to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland,
• How to move parcels from Great Britain to Northern Ireland for parcel carriers, and
• Data requirements for parcel carriers who move consumer parcels from Great Britain to Northern Ireland.

Miscellaneous guidance updates and publications

• Check if you can use transit to move goods to the EU and Common Transit Convention countries,
• Known error workarounds for the Customs Declaration Service (CDS),
• Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Service,
• Report a problem using the Customs Declaration Service, and
• External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service.