This week’s EU exit corner, 29 April 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 and from tomorrow 30 April 2024 we remind you that the next stage in the UK’s Border Target Operating Model commences. HMRC has also provided a new portal which can be used to test the new computerised transit system (“NCTS”) which commences from July 2024. 

Next stage in BTOM commences from tomorrow 

From tomorrow 30 April 2024, to import live animals or animal products from non-EU countries into Great Britain, you’ll need to:- 

• find the BTOM risk category for the commodity you’re importing; and 

• follow the sanitary and phytosanitary rules for that import risk category. 

The BTOM categorises live animals, germinal products, products of animal origin and animal by-products as high risk, medium risk, or low risk. Each category has different requirements. 

NCTS portal 

The new computerised transit system (“NCTS”) phase 5 web portal is expected to be available from July 2024. In preparation for this, HMRC has launched an online service which can be used to test the new portal. Note that any declarations or notifications completed in the service are for test purposes only and will not be submitted to HMRC. 

If you are a UK trader, you should use the NCTS to submit electronic transit declarations. The Common Transit procedure can be used for movements between the UK, the EU, and other common transit countries. You must use the system if you’re a trader and want to move goods under the Common Transit Convention. You can keep up to date with news affecting NCTS users by reading the transit newsletters. 

Miscellaneous updated guidance etc.  

Recently updated guidance, and publications relevant to EU exit are set out below:- 

• Customs Importer and Exporter Population 2023; 

• Customs importer and exporter population 2023: methodology notes; 

• Customs UK Importer and Exporter Population - business count data tables 2023; 

• Manage your import duties and VAT accounts; 

• Importing SPS controlled goods that interact with ALVS; 

• Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS); 

• Customs Declaration Completion Requirements for The Northern Ireland Protocol; 

• Part 1 Tariff Supplement for CDS Volume 3 for the Northern Ireland Protocol; and 

• Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol.