Post EU exit corner – 3 March 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 latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. Below we also feature a range of resources to help businesses in their preparations for the changes to business-to-business parcel movements from Great Britain to Northern Ireland under the Windsor Framework from 31 March 2025. 

Useful resources for parcels changes 

Here are some of the links to guidance and resources: 

• Future arrangements for moving parcels from Great Britain to Northern Ireland under the Windsor Framework 

• Simplified processes for Internal Market Movements (SPIMM) 

• Moving goods into Northern Ireland as ‘not at risk’ 

• UK Internal Market Scheme (UKIMS) 

• Customs Duty Waiver Scheme 

• Duty Reimbursement Scheme 

• Categorising goods for Internal Market Movements from Great Britain to Northern Ireland 

Miscellaneous guidance updates and publications

• Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service,
• Manage your Trader Goods Profile,

• Applying to use simplified declarations for imports,
• Apply to operate a temporary storage facility,
• Pay less Customs Duty on goods from a country with a UK trade agreement,

• External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service,
• Simplified processes for fixed transport installations,
• Apply for a customs comprehensive guarantee to cover customs debts,
• Apply for Designated Export Place approval,
• Apply for authorised consignor or consignee status,
• Apply to import multiple low value parcels on one declaration,
• Importing bananas you have to pay duty on into the UK,
• Apply to use simplified procedures for import or export (C&E48),
• Transfer the rights and obligations of a customs special procedure to someone else,
• Apply to pay less duty on goods you import for specific uses,
• Apply to delay or pay less duty on goods you import to process or repair, and
• Apply to operate a customs warehouse.