Post EU exit corner – 14 October 2024

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 available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team. HMRC has sent two attachments containing key information on the latest release for the Customs Declarations Service (CDS). Finally, last week it was announced by email that the new safety and security declarations for imports into Great Britain which were due to commence from the end of this month under the next stage of the Border Target Operating Model (BTOM) have been further delayed and will now commence from 31 January 2025.

CDS latest release

HMRC has asked us to share two attachments containing key elements of CDS release 4.6.0. The first attachment is an update on CDS release 4.6.0.  The second attachment is an annex which makes clear what codes traders should not be using.

Delayed to introduction of safety and security declarations for imports

HMRC has updated its guidance to reflect the decision to delay the new import requirements for goods from the EU (and other territories that did not have requirements before 1 January 2021) which were expected to be implemented from 31 October 2024 under the next phase of the BTOM. The waiver has now been extended until 31 January 2025. HMRC will publish further information in the coming weeks and will reach out to key stakeholders to start arranging more detailed engagement sessions, including support for readiness activity

Miscellaneous guidance updates and publications

• Safety and security requirements on imports and exports,
• Making an entry summary declaration,
• Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS),
• Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020,
• Reference document for authorised use: eligible goods and authorised uses,
• Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020,
• Flexible Accounting System for imports (Customs Notice 100),
• Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes, and
• Method of payment (MOP) codes for Data Element 4/8 of the Customs Declaration Service.