In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The latest Trader Support Service bulletin is also available. We also remind you that the deadline for applying for the new UK Internal Market Scheme to ensure applications are processed in time is next Monday, 31 July. Miscellaneous updated guidance etc. The latest documents and publications relevant to EU exit are as follows:- Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020; Report payments and view your allowance for non-customs state aid and Customs Duty waiver claims; Check if you can claim a waiver for goods brought into Northern Ireland; Request Customs Declaration Service data on imports and exports; 4-digit to 3-digit procedure to additional procedure code correlation matrix for imports; Simplified procedures exclusion list of procedure and additional procedure codes for CDS; Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS); Reading notes for Declaration Category Data Sets: CDS Declaration and Customs Clearance Request Instructions; Additions and deductions for Data Element 4/9 of the Customs Declaration Service; Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS); CDS Declaration Completion Instructions for Imports; Appendix 21: Import Declaration Category Data Sets; Imports and Exports of the Customs Declaration Service (CDS); Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service; Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service; Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service; Notices made under the Customs (Export) (EU Exit) Regulations 2019; Bringing commercial goods into Great Britain in your baggage; and Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The government has published the first UK Trade and Cooperation Agreement (“TCA”) implementation report which outlines the progress that has been made in implementing the agreement, and summarises the UK’s engagement with the EU through the TCA’s formal structures. Meetings have taken place recently in Brussels of both the EU-UK Parliamentary Partnership Assembly, and the EU-UK Joint Committee, and the Retained EU Law Bill has received Royal Assent. The latest Trader Support Service Bulletin is also available, and HMRC is advising participants in the current UK Trader Scheme to sign up to the new UK Internal Market Scheme (“IMS”) by the end of this month. Deadline for signing up to new UK IMS We understand that HMRC is currently writing to authorised traders in the UK Trader Scheme (“TS”) to advise them to sign up to the UK IMS by the end of this month so that their application can be approved in time for moving goods in the green lane under the Windsor Framework. HMRC is advising that applications to the new UK IMS which it receives after 31 July 2023 may not be processed in time. You can read more about the new UK IMS here, and here. Miscellaneous updated guidance etc. Guidance for preferential rates of duty and rules of origin; Transit newsletters – HMRC updates; Pay less Customs Duty on goods from a country with a UK trade agreement; Using an origin declaration for the Developing Countries Trading Scheme; Use the Developing Countries Trading Scheme to import goods; Notices made under The Customs (Origin of Chargeable Goods: Developing Countries; Trading Scheme) Regulations 2023; Check your goods meet the Developing Countries Trading Scheme rules of origin; List of customs training providers; Search the register of customs agents and fast parcel operators; Classifying electric lamps for import and export; Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020; and Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS).

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. We also bring you key outputs from a meeting last week on the newly opened reimbursement scheme. The latest Trader Support Service and Borders Weekly Stakeholder bulletins are also available. Reimbursement scheme – more information As set out last week, the long-awaited duty reimbursement scheme was launched on 30 June. The Institute lobbied on the need to open the scheme for several years and is pleased to see this come to fruition. By way of reminder, the reimbursement scheme allows for reimbursement of tariffs paid on goods classed as being at risk which later became not at risk under the original Protocol, and on goods which will move in the new red lane which should originally have been green lane movements under the Windsor Framework. This includes the following scenarios:- Final sale of goods takes place in NI; Goods are consumed in NI; Goods are destroyed in NI; Goods are moved back to GB from NI; and Goods are exported to RoW (Rest of World) from NI. Chartered Accountants Ireland attended a meeting with UK government officials from HMRC and HM Treasury last week to discuss the reimbursement scheme in more detail. The below information was discussed in the meeting. In order to claim, the trader must gather evidence to support the claim and submit this to HMRC via an online application where a caseworker will consider the application. More evidence may then be requested by the caseworker in order to finalise and process the application. Claims can be made by: the importer for the original ‘at risk’ movement into NI, if they are established in the UK; or the appointed agent or representative acting on their behalf (if the original importer is not established in the UK, only their UK appointed agent or representative can submit the application). At the meeting it was once again confirmed that interest will not be paid on refunds received by traders; HMRC stated that the reason for this is that until the regulations underpinning the scheme were laid, there was no statutory basis on which claims for refunds could be made. The Institute is considering making representations on this given the known cash flow impact that delayed refunds have had for many traders since January 2021. It was also confirmed that reimbursements can be claimed for single or multiple movements. For goods moving from GB to NI, the full amount of the overpaid duty will be refunded. For RoW to NI movements, the duty repaid will be the difference between the UK and EU rates (if the EU rate is higher). The difficulty that some traders will have in providing evidence to support goods originally moved on the basis of “at risk” which subsequently become “not at risk” was discussed in detail, particularly for small items which often do not have a serial number and cannot be fully traced in terms of their end use. HMRC stated that they have not set out an exhaustive list of evidence which is required to support claims but were clear that using approximate apportionments will not be sufficient. Overall, HMRC will seek to be as pragmatic as possible to ensure the evidence provided is robust, whilst at the same time ensuring that the scheme is not open to abuse. It was pointed out that previous goods movements split between “at risk” and “not at risk” using the apportionment method on arrival into NI will be particularly problematic in terms of evidencing these becoming not at risk. In particular, the traceability of low-value non-serial numbered products brought into NI in bulk which then go into a parts store, and are used as required without any record kept, are likely to cause particular issues. HMRC is willing to discuss such cases in more detail. The deadline for making claims is three years from the point of the original duty being paid, where this is paid after 30 June 2023. For historic claims going back to 1 January 2021, the three-year window runs from 30 June 2023 to 30 June 2026. At the meeting HMRC also highlighted that the guidance on moving certain categories of steel into Northern Ireland without being subject to safeguard charges where relevant quotas are open has been updated. And finally, as the scheme is now open, we welcome your feedback on its operation and any issues you may be experiencing. Miscellaneous updated guidance etc. Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020; Report payments and view your allowance for non-customs state aid and Customs Duty waiver claims; Check if you can claim a waiver for goods brought into Northern Ireland; Data Element 2/3: Document and Other Reference Codes: Licence Types – Imports and Exports of the Customs Declaration Service (CDS); Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU; Classifying edible fruit, vegetables and nuts for import and export; Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020; Notices made under s32A of the Taxation (Cross-border Trade) Act 2018; Customs, VAT and excise UK transition legislation from 1 January 2021; Simplified procedures exclusion list of procedure and additional procedure codes for CDS; Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS); Border Force customs offices list; Summary of movements of goods into Northern Ireland from Great Britain 2022; Apply for a voluntary clearance amendment (underpayment) (C2001); Get proof of origin for your goods; and Check your goods meet the rules of origin.

In this week’s EU exit corner, we bring you the latest guidance updates, and publications relevant to EU exit. We also update you on the recent opening of the reimbursement scheme, and bring you news of current consultations in the area of customs. The latest Trader Support Service and Borders Weekly Stakeholder Bulletin are also available. And finally, if you account for import VAT on your VAT Return under postponed accounting for VAT, you must access the Customs Declaration Service to get a postponed import VAT statement online Reimbursement scheme now open Last week on 30 June, the long awaited duty reimbursement scheme launched which means traders can now reclaim duty on goods moving into Northern Ireland which do not subsequently move into the EU. Claims are possible back to 1 January 2021. HMRC recently responded to the Institute to say that interest will not be paid on refunds received by traders, however we have asked HMRC to provide more detail on this, and will keep you updated. The Institute lobbied on the need to open the scheme for several years. The reimbursement scheme allows for reimbursement of tariffs paid on goods classed as being at risk which later become/became not at risk under the original Protocol and on goods which move in the new red lane which should originally have been green lane movements under the Windsor Framework. This includes the following scenarios:- Final sale of goods takes place in NI; Goods are consumed in NI; Goods are destroyed in NI; Goods are moved back to GB from NI; and Goods exported to RoW (Rest of World). In order to claim, the trader must gather evidence to support the claim and submit this to HMRC where a caseworker will consider the application. The following publications are also available which are relevant to the scheme:- Declaring goods you bring into Northern Ireland 'not at risk’ of moving to the EU; Trading and moving goods in and out of Northern Ireland; Notices made under the Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023; and Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland. Consultations Four consultations are currently open which are relevant to customs. HMRC has also published a new customs and UK border consultations tracker. Customs treatment of post and parcel exports – closes 20 July 2023 This consultation seeks to understand who makes use of the Export Memorandum of Understanding and Extra Territorial Offices of Exchange, and why, before looking at each procedure individually to establish ways in which the UK’s post and parcels export regime could be improved. The objective is for HMRC to establish how the customs treatment of low-value post and parcel exports can be developed to enable the smooth flow of these goods out of the UK, while ensuring appropriate due diligence is applied to help protect the countries and territories exported to, while complying with international obligations. Introducing a voluntary standard for customs intermediaries – closes 30 August 2023 This consultation seeks views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector. It follows on from the 2022 Call for Evidence: An Independent Customs Regime and the measures complement wider transformational changes at the border that the government has committed to delivering as set out in the 2025 Border Strategy. Views are sought on: the objectives of a voluntary standard, and what format it could take; how a voluntary standard could be designed and implemented; the potential content of a voluntary standard; and training and educational offerings for the intermediary sector, which would support the introduction of a voluntary standard . The future of customs declarations – closes 8 September 2023 This consultation seeks views on potential simplifications to customs declarations, and the use of technology to facilitate declarations and other customs processes. HMRC are holding webinars on 5 July 2023 and 13 July 2023 where policy officials will explain the consultation questions and how to respond. If you would like to attend one of these webinars, please contact HMRC by emailing externalstakeholders.customs@hmrc.gov.uk by 3 July and 11 July respectively. Bringing goods into the UK temporarily – closes 22 September 2023 This call for evidence seeks views from individuals, businesses and intermediaries on how the Temporary Admission (“TA”) procedure is working and, in particular, their experience of using TA in the UK. The government would like to gather and consider a wide range of views on how the TA procedure could be simplified for users. The government also welcomes views on potential improvements to the UK’s TA procedure to make it more accessible. TA is used by a broad range of sectors, including the creative, cultural and sports sectors, the leisure industry, museums galleries and auction houses and a broad range of businesses of all sizes. This call for evidence is likely to be of particular interest to traders, customs agents, freight forwarders and hauliers, as well as business representative organisations, trade bodies and customs consultancies that help traders with their customs affairs. Miscellaneous updated guidance etc. Specialised Committee on the Implementation of the Windsor Framework: joint statement, 23 June 2023; Customs, VAT and excise UK transition legislation from 1 January 2021; List of customs training providers; Customs declaration completion requirements for Great Britain; CDS Declaration Completion Instructions for Imports; Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS); Search the register of customs agents and fast parcel operators; Draft notices made under the Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023; The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023; and Check simplified procedure value rates for fresh fruit and vegetables.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The latest Trader Support Service and Borders Weekly Stakeholder Bulletin are also available. And we remind you that the duty reimbursement scheme is expected to open later this week on 30 June. The Institute has lobbied on the need to open the scheme  for several years. Miscellaneous updated guidance etc. Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily (CA3837); Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service; Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS); External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service; Customs Declaration Service communication pack; Appendix 1: DE 1/10: Requested and Previous Procedure Codes; Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes; Check if a business holds Authorised Economic Operator status; Attending an inland border facility; List of customs training providers; and Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service.

We have compiled the latest updates to various HMRC VAT publications, briefs and guidance. Readers should note that there are also numerous updates to VAT guidance and rules due to the end of the EU transition period. HMRC has also updated the VAT road fuel scale charges that apply from 1 May 2023 and also contacted us to advise that it is removing certain VAT Briefs from GOV.UK which are being archived.