This week’s EU exit corner, 4 December 2023

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 and Cabinet Office Borders bulletins are also available. HMRC has also issued an email about the first phase of its Border Targeted Operating Model which takes effect in just under ten weeks, and will impact on movements of goods from Ireland to Great Britain. The email contains important details of actions which need to be taken and how to prepare for these changes.

Miscellaneous guidance, publications etc.  

The following updated guidance, and publications relevant to EU exit are available:- 

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

• Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020; 

• Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020; 

• Reference document for authorised use: eligible goods and authorised uses; 

• Trade Specialised Committee on Goods; 

• Joint statement from the Specialised Committee on Financial Provisions, 26 October 2023; and 

• EM on Windsor Framework customs arrangements.