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. HMRC has also sent several reminders that the 1 May 2025 deadline for changes in how goods are moved by parcel and freight from Great Britain (GB) to Northern Ireland (NI) is in just a few days.  1 May 2025 parcels and freight deadline is approaching  HMRC has issued a range of reminders about the revised 1 May 2025 deadline for changes in how parcels and freight move from GB to NI. Read HMRC’s reminder emails as follows:  Traders moving goods from Great Britain to Northern Ireland, and  If your business moves goods from Great Britain to Northern Ireland.  Miscellaneous guidance updates and publications  Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),  CDS Declaration Completion Instructions for Imports,  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service,  Customs Importer and Exporter Population,  Customs UK Importer and Exporter Population: data tables 2024,  Top-up your Customs Declaration Service duty deferment account,  Amend or cancel a Customs Declaration Service import declaration,  Search the register of customs agents and express operators,  NCTS: software developers, and  Declare commercial goods you’re bringing into Great Britain in your accompanied baggage or a small vehicle.   

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. HMRC has sent an update on the deployment of ICS2 and some new resources have been published to support traders sending goods from Great Britain to Northern Ireland. ICS2 deployment HMRC has sent the following message about the deployment of ICS2: “Deployment windows must be requested from the Member State where EORI is registered; they are not automatically applicable. Onboarding after 1 April must be requested from HMRC by emailing ics.helpdesk@hmrc.gov.uk. Goods moved by road should onboard to ICS2 between 1 April – 1 September 2025.  Your onboarding date must be no later than the end of the deployment window. For XI EORIs, you can request this from HMRC by emailing ics.helpdesk@hmrc.gov.uk. You will need to provide your: Company name, Company address, EORI number, What your role is in ICS2 process (e.g. air carrier, postal operator, house level filer), Your applicable deployment window dates (1 April – 1 September for road), and Date within this window that you expect to onboard. If you have any further question please don’t hesitate to contact us via our mailbox nistakeholderengagementteam@hmrc.gov.uk.” HMRC has also sent a detailed email on the new parcel and freight arrangements.” Resources for traders sending goods from Great Britain to Northern Ireland In relation to the new set of arrangements for the movement of goods between Great Britain and Northern Ireland via both parcels and freight which will take effect from the revised date of 1 May 2025, HMRC’s NI customs team has developed a new FAQs sheet on the new arrangements. This has been developed from questions raised frequently by stakeholders. Queries on the new arrangements can be sent to the NI stakeholder email address nistakeholderengagementteam@hmrc.gov.uk. HMRC has also published key information you need to provide to your haulier. Miscellaneous guidance updates and publications When HMRC selects your goods for inland pre-clearance checks, Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020, Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Reference document for authorised use: eligible goods and authorised uses, Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020, Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020, Customs, VAT and excise UK transition legislation from 1 January 2021, Notices under The Customs Transit Procedures (EU Exit) Regulations 2018 , and Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service.

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. You can also read the Institute’s initial reaction to the US administration’s announcement of new tariffs last week, including commentary on the impact for Northern Ireland. The House of Commons Library has published ‘US tariffs on EU goods: What could it mean for Northern Ireland?’ setting out its view on Northern Ireland in the context of the Windsor Framework. Miscellaneous guidance updates and publications  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Code to Additional Procedure Code correlation matrix, Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018, Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service, Communications resources to help you move goods from Great Britain to Northern Ireland, and Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS).