This week’s EU exit corner, 17 July 2023

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The government has published the first UK Trade and Cooperation Agreement (“TCA”) implementation report which outlines the progress that has been made in implementing the agreement, and summarises the UK’s engagement with the EU through the TCA’s formal structures. Meetings have taken place recently in Brussels of both the EU-UK Parliamentary Partnership Assembly, and the EU-UK Joint Committee, and the Retained EU Law Bill has received Royal Assent. The latest Trader Support Service Bulletin is also available, and HMRC is advising participants in the current UK Trader Scheme to sign up to the new UK Internal Market Scheme (“IMS”) by the end of this month.

Deadline for signing up to new UK IMS

We understand that HMRC is currently writing to authorised traders in the UK Trader Scheme (“TS”) to advise them to sign up to the UK IMS by the end of this month so that their application can be approved in time for moving goods in the green lane under the Windsor Framework.

HMRC is advising that applications to the new UK IMS which it receives after 31 July 2023 may not be processed in time. You can read more about the new UK IMS here, and here.

Miscellaneous updated guidance etc.

• Guidance for preferential rates of duty and rules of origin;
• Transit newsletters – HMRC updates;
• Pay less Customs Duty on goods from a country with a UK trade agreement;
• Using an origin declaration for the Developing Countries Trading Scheme;
• Use the Developing Countries Trading Scheme to import goods;
• Notices made under The Customs (Origin of Chargeable Goods: Developing Countries; Trading Scheme) Regulations 2023;
• Check your goods meet the Developing Countries Trading Scheme rules of origin;
• List of customs training providers;
• Search the register of customs agents and fast parcel operators;
• Classifying electric lamps for import and export;
• Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020;
• Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020; and
• Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS).