This week’s EU exit corner, 16 October 2023

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The latest Trader Support Service bulletin is also available and HMRC has also launched an enhancement to the advanced valuation ruling service which is now available to all traders.

Advance valuation ruling service update

Previously, agents who represented traders who were not able to use a business tax account could not avail of HMRC’s advance valuation ruling service as this was only accessible through the business tax account. This has now been made possible.

HMRC’s advanced valuation rule service intends to provide traders and agents with legal certainty on the valuation method for imported goods, for a period of three years. The service has been operating since April 2023.

Miscellaneous updated guidance etc.

The following updated guidance, and publications relevant to EU exit are available:-

• Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2023;
• Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020;
• Data Element 2/3: Document and Other Reference Codes: Licence Types – Imports and Exports of the Customs Declaration Service (CDS);
• Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS);
• Making an entry summary declaration;
• Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS);
• Authorisation type codes for Data Element 3/39 of the Customs Declaration Service;
• Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service;
• Apply for an Advance Valuation Ruling; and
• Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS).