EU exit corner, 1 July 2024

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The most recent Trader Support Service bulletin is also available and HMRC is warning about issues with license data flows between the Customs Declarations Service (“CDS”) and the Department for Business and Trade's (DBT) electronic licensing systems.  

CDS licensing issues 

HMRC has become aware of issues with licence data flows between the CDS and the DBT’s electronic licensing systems (also known as SPIRE/LITE). According to HMRC, these are temporary issues which happen if a CDS export declaration contains errors that impact the licence. If this occurs, the declaration cannot progress to cleared. HMRC has published guidance for declarants on how to deal with the issue and is currently working on a resolution with the DBT. An update will be provided in due course. 

Miscellaneous updated guidance etc.  

Recently updated guidance, and publications relevant to EU exit are set out below: 

• Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service 

• Known error workarounds for the Customs Declaration Service (CDS) 

• Claim repayment or remission of charges on rejected imports 

• How to claim a repayment of import duty and VAT if you've overpaid 

• Transit newsletters — HMRC updates 

• Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service 

• Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, and 

• Apply for release of a private vessel on payment of Customs Duty and VAT.