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Tax
(?)

Post EU exit corner – 9 June 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 most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. The outcomes from the latest meeting of the HMRC forum, the Northern Ireland Joint Customs Consultative Committee (NI JCCC), which the Institute participates in, are now available to read. And finally, UK steel and aluminium exports have been temporarily spared from the US administration’s decision to double tariffs on these goods.   Latest NI JCCC meeting   The most recent meeting of the NI JCCC has taken place. Minutes from the meeting and the accompanying slides are available to read.  Miscellaneous guidance updates and publications  This week’s miscellaneous guidance updates and publications are as follows: Appendix 2 C21i: DE 1/11: Additional Procedure Codes,  Making an entry summary declaration,  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 (Union) of the Customs Declaration Service,  Safety and security declarations,  Safety and security import requirements: entry summary declarations,  Notices made under The Customs (Export) (EU Exit) Regulations 2019,  Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018,  Register to use the Import Control System 2,  Make an entry summary declaration using the Import Control System 2,  Data requirements for express operators who move consumer parcels from Great Britain to Northern Ireland,  How to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland,  Sending parcels from Great Britain to Northern Ireland between private individuals,  Create a goods movement reference,  Sending parcels between Great Britain and Northern Ireland under the Windsor Framework, and  External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service. 

Jun 09, 2025
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Tax
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Post EU exit corner – 3 June 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 most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. We update you on initial thoughts from the UK Government on the new partnership agreement between the UK and the EU. And finally, the Department for Environment, Food & Rural Affairs (DEFRA) has published new guidance aimed at businesses exporting animal products from Great Britain to the EU which you can read more about in an email from DEFRA. Update on new UK and EU partnership agreement At a meeting last week of the HMRC forum, the Northern Joint Customs Consultative Committee which the Institute is represented on, HMRC advised that there will be no immediate changes to customs procedures as a result of the announcement of the new partnership agreement between the UK and the EU. Any changes and updated guidance will be shared in due course. The overall sense from the UK Government is that the agreement will impact positively on Northern Ireland, particularly in the context of sanitary and phytosanitary checks.                                                                                              Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Additional Procedure Codes, Find customs authorisations for importing and exporting goods, CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS), Internal Market Movements from Great Britain to Northern Ireland, Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland, Making an import declaration in your records, Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland, Submitting the Internal Market Movement Information, Apply for the UK Carrier Scheme, Apply to make an entry declaration in your records under the UK Internal Market Scheme, Apply for a Notification of Presentation waiver for goods moving from Great Britain into Northern Ireland, Check if you can apply for the UK Carrier Scheme, Categorising goods for Internal Market Movements from Great Britain to Northern Ireland, and Using entry in declarant's records for goods moved from Great Britain to Northern Ireland.

Jun 03, 2025
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Brexit
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Post EU exit corner – 26 May 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. The latest Brexit and Beyond newsletter received last week from the Northern Ireland Assembly EU Affairs team contains a useful summary of the key takeaways from the new partnership agreement announced during the UK and EU summit in London. The newsletter will be published here in due course. As part of this, the UK and EU have “agreed to work towards a deal that could significantly reduce checks on goods moving from Britain to Northern Ireland”. The Northern Ireland Office has also issued a press release reacting to the new partnership agreement and recent trade deals.  Miscellaneous guidance updates and publications  Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Code to Additional Procedure Code correlation matrix, Authorisation type codes for Data Element 3/39 of the Customs Declaration Service, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: terms and conditions, Simplified Process for Internal Market Movements (SPIMM): Category of goods guidance, Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS), Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Navigate the Customs Declaration Service Declaration Instructions, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Customs Simplified Procedures Guidance, Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Codes, and Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: CDS Declaration and Customs Clearance Request Instructions. 

May 26, 2025
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Brexit
(?)

Post EU exit corner – 12 May 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. The latest minutes and slides from the most recent meeting of the HMRC Northern Ireland Joint Customs Consultative Committee, which the Institute participates in, have been published. Miscellaneous guidance updates and publications Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS), Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Service, Check if a business holds Authorised Economic Operator status, Claim back an import security deposit or guarantee, and Apply for Designated Export Place approval.

May 12, 2025
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Tax
(?)

Post EU exit corner – 28 April 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. 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.   

Apr 28, 2025
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Tax UK
(?)

Post EU exit corner – 14 April 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. 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.

Apr 14, 2025
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