Post EU exit corner – 3 June 2025

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 also available as is the most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. We update you on initial thoughts from the UK Government on the new partnership agreement between the UK and the EU. And finally, the Department for Environment, Food & Rural Affairs (DEFRA) has published new guidance aimed at businesses exporting animal products from Great Britain to the EU which you can read more about in an email from DEFRA.

Update on new UK and EU partnership agreement

At a meeting last week of the HMRC forum, the Northern Joint Customs Consultative Committee which the Institute is represented on, HMRC advised that there will be no immediate changes to customs procedures as a result of the announcement of the new partnership agreement between the UK and the EU. Any changes and updated guidance will be shared in due course. The overall sense from the UK Government is that the agreement will impact positively on Northern Ireland, particularly in the context of sanitary and phytosanitary checks.                                                                                             

Miscellaneous guidance updates and publications

This week’s miscellaneous guidance updates and publications are as follows:

• Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS),
• Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Additional Procedure Codes,
• Find customs authorisations for importing and exporting goods,
• CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS),
• Internal Market Movements from Great Britain to Northern Ireland,
• Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland,
• Making an import declaration in your records,
• Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland,
• Submitting the Internal Market Movement Information,
• Apply for the UK Carrier Scheme,
• Apply to make an entry declaration in your records under the UK Internal Market Scheme,
• Apply for a Notification of Presentation waiver for goods moving from Great Britain into Northern Ireland,
• Check if you can apply for the UK Carrier Scheme,
• Categorising goods for Internal Market Movements from Great Britain to Northern Ireland, and
• Using entry in declarant's records for goods moved from Great Britain to Northern Ireland.