This week’s EU exit corner, 11 October 2021

In this week’s EU exit corner, we bring you a further update on EORI numbers in the context of the UK Trader Scheme. The latest guidance updates in addition to the webinars and supports available also feature. See also last Friday’s EU exit bulletin which features every Friday in Chartered Accountants News.

Using a GB EORI number to apply to UK Trader Scheme – HMRC confirmation

Last week we updated readers about the changes introduced last month when traders register for an XI EORI number. One of the changes included the case of where a trader does not have their main establishment in Northern Ireland, or they do not have a permanent business establishment in the region, they will only be able to register for an XI EORI number in specific cases.

Under the UK Trader Scheme, businesses that are not established in NI and without a fixed place of business in NI can continue to use the UK Trader Scheme beyond 31 October 2021 as a result of the UK government announcing on 6 September that it will continue to operate the Protocol on its current basis.

HMRC has confirmed to us that the UK Trader Scheme application guidance has been changed to reflect that the applicant may have a GB EORI when applying to use the UK Trader Scheme under the fixed place of business easement and will therefore not need an XI EORI for the purpose of using the scheme.

Miscellaneous updated guidance

The following documents/guidance relevant to EU exit have been updated/published recently:-

• Find out when to make an exit summary declaration;
• Search the register of customs agents and fast parcel operators;
• Pay less Customs Duty on goods from a country with a UK trade agreement;
• Sending goods to an overseas customer using rules of origin;
• Notice made under the Customs (Records) (EU Exit) Regulations 2019;
• Support attestation costs reimbursement application;
• Support attestations: get reimbursed to move goods from Great Britain to Northern Ireland;
• EU Settlement Scheme: community support for vulnerable citizens;
• Changes to international trade mark registrations;
• International road haulage: HGV and trailer documents;
• International bus or coach services and tours: vehicle documents;
• Run international bus or coach services and tours;
• Driving in the EU;
• Quality and safety of human organs, tissues and cells;
• Carry out international road haulage;
• Webinars for exporters of products of animal origin, live animals, plants and plant products;
• Right to rent checks from July 2021: information for landlords;
• Intellectual property after 1 January 2021;
• List of ports using the Goods Vehicle Movement Service;
• Participating in the UK Emissions Trading Scheme (UK ETS);
• Notice made under the Customs (Records) (EU Exit) Regulations 2019 ;
• Trading and moving goods in and out of Northern Ireland;
• UK Common Frameworks;
• The UK’s trade agreements;
• Common Travel Area: rights of UK and Irish citizens; and
• Visiting the UK as an EU, EEA or Swiss citizen.

Webinars and support

A calendar of upcoming webinars for organisations that trade with the EU is available. BEIS has also launched a series of on demand videos, to help businesses familiarise themselves with the new rules. Topics include importing and exporting, trade, Rules of Origin, tariffs, data, and audit and accounting. The Cabinet Office has published recordings and videos that outline in more technical detail the new rules for moving goods to and from the EU.

Upcoming HMRC Brexit webinars, all on various dates: 

• Completing customs declarations: an overview: register here;
• Trader responsibilities when using an intermediary: register here;
• Importing: preparing to make your supplementary declaration: register here; and
• Exporting: what you need to do to keep your goods moving: register here.

You can also:

• watch HMRC videos on HMRC's YouTube channel to familiarise yourself with the new customs processes and what you need to do before trading goods with the EU;
• use the trader checklist to make sure you’re familiar with the new rules;
• use HMRC’s updated guides to understand the new customs and VAT requirements when a business is moving goods between the UK and EU countries;
• sign up to the Trader Support Service if your business is moving goods between GB and NI and use their suite of educational products, including online training modules and webinars, for support with the Protocol;
• ask and get answers to specific questions about HMRC processes for importing or exporting by visiting HMRC’s forums;
• watch webinars and videos from other government departments on the changes; and
• sign up to HMRC’s email updates on news and information about importing and exporting with the EU.

Call HMRC’s Customs & International Trade helpline on 0300‌‌ ‌322‌‌ ‌9434, for more help with importing, exporting or customs reliefs. The helpline is open‌‌ ‌from 8am‌‌ ‌to‌‌ ‌10pm‌‌ ‌Monday‌‌ ‌to‌‌ ‌Friday and‌‌ ‌from 8am‌‌ ‌to‌‌ ‌4pm at‌‌ ‌week‌‌ends. You can also send HMRC your questions using HMRC’s online form or webchat.