This week’s EU exit corner, 21 February 2022

In this week’s EU exit corner, we bring you a HMRC email on EU trade tips in addition to the latest guidance updates. See also our most recent EU exit bulletin which features every Friday in Chartered Accountants News and HMRC’s response to some member feedback on the new Customs Declarations service (“CDS”).

HMRC response to CDS feedback

A member asked why some entries were not showing up on their Management Support System (“MSS”) report. HMRC’s response was this entry will not appear within the MSS report. There is no system currently in place for replicating data submitted through CDS, in the same way as data currently submitted through the CHIEF system.

However the member was concerned that the MSS report is the basis for any HMRC enquiry or audit and helps ensure accuracy of records. It is also good for visibility as it shows any time their EORI number is used.

HMRC further responded as follows:-

“The MSS report does assist traders in managing their own compliance, and is a useful tool. The intention in the future is for MSS reports to be accessible via the CDS Digital dashboard, and if traders so wish, produce their own reports free of charge.  HMRC will still offer this service, at a charge.

We can’t be clear on exact timescales for when the new free digital service will be available, but the service availability will be publicised well before the time of the change. The Digital dashboard will be accessible via GOV.UK and the Government Gateway replacement.

For companies who currently purchase MSS data from us, that wish to cancel their contract early, as they decide to access and run their own reports, refunds will be made available on a pro-rata basis.”

Miscellaneous updated guidance

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

• Check if a business holds Authorised Economic Operator status;
• Check your transit guarantee balance;
• CHIEF: DEP operators and host EPU details;
• Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Service;
• CHIEF: transit shed operators;
• Check simplified procedure value rates for fresh fruit and vegetables;
• Revenue and Customs Brief 3 (2022): postponed VAT accounting and businesses registered under the Flat Rate Scheme;
• Classifying footwear for import and export;
• Changes to EU and international designs and trade mark protection;
• Search the register of customs agents and fast parcel operators; and
• UK trade agreements with non-EU countries - GOV.UK (www.gov.uk).