At a recent meeting with Revenue, officials confirmed that agents should have access to Customs and Excise (C&E) weekly printouts for imports through ROS in Quarter 3 of 2022. Traders already have access to these reports. We will keep readers updated.

On 20 June 2022, the TSS launched a new Assisted Completion Service which provides additional support for traders submitting Supplementary Declarations using the TSS Portal. It is specifically for goods’ movements from Great Britain to Northern Ireland, either directly or via Ireland. When using the Assisted Completion Service, a TSS agent will complete up to 5 Supplementary Declarations per month on behalf of traders and it is hoped that this will ease any technical difficulties or teething issues when dealing with unfamiliar customs terms and procedures or the TSS declaration process. The Assisted Completion service is available to all traders using TSS and traders can take advantage of the service to support with the completion of up to 5 Supplementary Declarations per month. However Supplementary Declarations with a Tax Point Date over 330 days old are not supported and Supplementary Declarations made using an agent or intermediary are excluded. To use the service, traders should ask for assisted completion of one of their Supplementary Declarations directly on the TSS Portal or by phoning the TSS Contact Centre. Further information can be found here.

From 19 June 2022, the deadline for the submission of Supplementary Declarations changed to 9pm on the fourth working day of the month following the goods movement. This is three hours earlier than the previous deadline of midnight on the same day. The new deadline will enable the Trader Support Service (TSS) to automatically create the Final Supplementary Declaration report on behalf of traders, helping to fulfil all customs declaration requirements set out by HMRC. Any Supplementary Declarations submitted after the 9pm deadline will be reported as late on the Final Supplementary Declaration report submitted to HMRC for that month. A banner will appear each month on the TSS Portal as a reminder of the new deadline. All guidance on NICTA has been updated to highlight the new submission time. More information can be found in the latest Trader Support Service Bulletin.  

In this week’s EU Exit Bulletin, we bring you the latest guidance updates and an email from HMRC on the Northern Ireland Protocol Bill. We also bring you news of the amended submission deadline for making Supplementary Declarations as well as a new service to help traders complete declarations using the Trader Support Service. In Ireland, Revenue will shortly be making Customs and Excise weekly print outs for imports available to agents through ROS.    New submission deadline for Supplementary Declarations   From 19 June 2022, the deadline for the submission of Supplementary Declarations changed to 9pm on the fourth working day of the month following the goods movement. This is three hours earlier than the previous deadline of midnight on the same day.   The new deadline will enable the Trader Support Service (TSS) to automatically create the Final Supplementary Declaration report on behalf of traders, helping to fulfil all customs declaration requirements set out by HMRC.   Any Supplementary Declarations submitted after the 9pm deadline will be reported as late on the Final Supplementary Declaration report submitted to HMRC for that month.  A banner will appear each month on the TSS Portal as a reminder of the new deadline. All guidance on NICTA has been updated to highlight the new submission time.  More information can be found in the latest Trader Support Service Bulletin.   New Assisted Completion Service - TSS  On 20 June 2022, the TSS launched a new Assisted Completion Service which provides additional support for traders submitting Supplementary Declarations using the TSS Portal. It is specifically for goods’ movements from Great Britain to Northern Ireland, either directly or via Ireland.  When using the Assisted Completion Service, a TSS agent will complete up to 5 Supplementary Declarations per month on behalf of traders and it is hoped that this will ease any technical difficulties or teething issues when dealing with unfamiliar customs terms and procedures or the TSS declaration process.  The Assisted Completion service is available to all traders using TSS and traders can take advantage of the service to support with the completion of up to 5 Supplementary Declarations per month. However Supplementary Declarations with a Tax Point Date over 330 days old are not supported and Supplementary Declarations made using an agent or intermediary are excluded.  To use the service, traders should ask for assisted completion of one of their Supplementary Declarations directly on the TSS Portal or by phoning the TSS Contact Centre. Further information can be found here.   Miscellaneous updated guidance on GOV.UK The following documents/guidance relevant to EU exit have been updated/published recently on GOV.UK  Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020;  List of sensitive goods for the purposes of special customs procedures;  Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020;  Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020Reference document for authorised use: eligible goods and authorised uses;   Check simplified procedure value rates for fresh fruit and vegetables; and  Get someone to deal with customs for you.  Revenue: C&E weekly printouts for imports   At a recent meeting with Revenue, officials confirmed that agents should have access to Customs and Excise (C&E) weekly printouts for imports through ROS in Quarter 3 of 2022. Traders already have access to these reports. We will keep readers updated.    

In this week’s EU exit corner, we bring you the latest guidance updates and an email from HMRC on the Northern Ireland Protocol Bill. See also the most recent EU exit bulletin which features every Friday in Chartered Accountants eNews. And information on an important meeting last week which discussed the Northern Ireland Protocol Bill is also included. Institute attends meeting on NI Protocol Bill Last week, the Institute attended a meeting of the Joint Customs Consultative Committee (“JCCC”) where HMRC and UK Government officials shared information on what is contained in the Northern Ireland Protocol Bill. Officials told attendees that there is no change to the procedures currently in place for moving goods and no action is needed by traders while the Bill is making its way through Parliament. In addition, existing stand-still arrangements and grace periods and easements remain in place.  Officials confirmed that secondary legislation will develop the technical detail but were able to share the following:- The “green lane” approach will be underpinned by the existing Trusted Trader Scheme and the current requirement to be established in the UK rather than Northern Ireland specifically would apply; A dual regulatory regime would be established whereby traders can choose between UK and EU standards; Existing stand-still arrangements, grace periods and easements remain in place; ‘Adequate’ time will be given for any new changes to be implemented; Officials are aware of concerns that a dual regulatory regime could mean a border on the island of Ireland, but their view is that the Bill does not necessitate a North/South border; and Officials acknowledged that the design of new schema needs to be prepared with close engagement with businesses and that a system in theory does not always work in practice. Government officials were told by the Institute that businesses in Northern Ireland need certainty on the processes which they will face in addition to the expected timeline for any changes.  Furthermore, the importance of Northern Ireland continuing to have access to EU markets was also stressed. According to the officials, the UK has not sought to disapply this particular Article of the Protocol. A consultation process on the new regime will be announced shortly; we will keep members updated. Miscellaneous updated guidance The following documents/guidance relevant to EU exit have been updated/published recently:- Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020; List of sensitive goods for the purposes of special customs procedures; Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 Reference document for authorised use: eligible goods and authorised uses; Check simplified procedure value rates for fresh fruit and vegetables; and Get someone to deal with customs for you.

The proposals under the NI Protocol Bill would establish green and red channels for goods. The diagram below gives an outline of how this would work.