This week’s EU exit corner, 15 January 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. From 2027, a carbon pricing mechanism for imports will be implemented in the UK to support decarbonisation and the Institute is meeting with HMRC next week to discuss the Import One Stop Shop rules and welcomes any member questions in advance. We briefly update you on the impact of the Retained EU Law (Revocation and Reform) Act 2023 (“REUL Act 2023”) and the introduction of the first elements of the UK’s Border Target Operating Model which commence from the end of this month.  

Retained EU Law update 

As a result of the REUL Act 2023, from 31 December 2023, circa 600 pieces of retained EU law were repealed. The Government’s first report on the status of REUL is due to be published by 22 January 2024. This is expected to include a summary of the data on the REUL dashboard, and is expected to include progress and future plans. Reports are due to be published every six months until June 2026. The House of Commons Library has also published a useful briefing on the new powers available to the Government under the REUL Act 2023. 

Border Target Operating Model (“BTOM”) 

The UK government has published a set of communication assets to support the readiness of traders and has been sharing these assets with UK and EU traders in preparation for the first phase of its BTOM which commences later this month.  

These communication assets include:-

• Border control posts leaflet for plant and plant products; 

• Composite products decision tree; 

• Health certificates guide; 

• Import notifications guide; and 

• Phytosanitary certificate guide. 

BTOM training sessions for traders are being held online throughout January.

What changes are coming on 31 January 2024?  

• The introduction of health certification on imports from the EU of medium risk which are as follows:-

• animal products; 

• plants;  

• plant products;  

• the introduction of health certification on imports from the EU of high-risk food and feed of non-animal origin; and 

• the introduction of new checks and controls when moving Irish goods (i.e., any goods other than qualifying Northern Irish Goods) which are moved from Irish ports directly to Great Britain. 

The Government has also set out three actions which can be taken to prepare for these changes:-  

• Know your risk-category – use these online tools to find the risk category of your commodity; 

• Ensure that your EU supply chain is preparing to provide you with health certificates and/or phytosanitary certificates – find out more here; and 

• Be ready to correctly submit your pre-notification via the Import of products, animals, food, and feed system (“IPAFFS”) – attend a January training session and read the import notifications guidance. 

Sign up for the Defra Traders/Exports Newsletter for updates relating to the BTOM  

Miscellaneous updated guidance etc.  

Below we highlight recently updated guidance, and publications relevant to EU exit which this week includes the UK Government’s responses to various customs related consultations:- 

• Customs, VAT and excise UK transition legislation from 1 January 2021; 

• Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020; 

• Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; 

• Bringing goods into the UK temporarily; 

• Apply to use simplified procedures for import or export (C&E48); 

• Apply to operate a customs warehouse; 

• Apply to use simplified declarations for exports; 

• The future of customs declarations; 

• Transit newsletters — HMRC updates; and 

• Introducing a voluntary standard for customs intermediaries.