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. Readers are again reminded that from 31 January 2025 an entry summary declaration (ENS) must be submitted for goods imported from the EU to Great Britain (GB). Also from the same date, HMRC has issued an email reminder about the new safety and security declarations required for all EU imports into GB. Entry summary declarations required for certain imports from 31 January 2025 HMRC is encouraging businesses involved in importing from the EU into GB to familiarise themselves with the new ENS requirements and has provided a summary of the key information. Detailed guidance is also available on GOV.UK. Miscellaneous guidance updates and publications How to claim a repayment of import duty and VAT if you've overpaid, Check if a business holds Authorised Economic Operator status, Make an entry summary declaration using the Import Control System 2, Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, and Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS).

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 Northern Ireland Affairs Committee has opened an inquiry into the operation of the Windsor Framework (WF) which is accepting evidence until the end of this month and HMRC has sent an email reminder that from 31‌‌‌ ‌‌January 2025 the next stage in the UK’s Border Target Operating Model commences when all European Union imports into Great Britain (GB) will require safety and security declarations. HMRC has also been writing to businesses which move non-qualifying Northern Ireland goods from Northern Ireland to GB to advise how this change will impact; more information on this is set out below. Moving non-qualifying Northern Ireland goods from Northern Ireland to Great Britain from 31 January 2025 From 31 January 2025, a business moving non-qualifying Northern Ireland goods will be required to submit an entry summary declaration prior to the goods arriving in GB  on the following routes:   Northern Ireland to GB, Northern Ireland to GB via Ireland, and European Union to GB via Northern Ireland The requirement for an entry summary declaration is in addition to the existing requirement for an import and export declaration for non-qualifying Northern Ireland goods moved from Northern Ireland to GB.  Which goods will require entry summary declarations?   There is no requirement for entry summary declarations for qualifying Northern Ireland goods, which will continue to benefit from unfettered access arrangements. Businesses can move qualifying goods directly from Northern Ireland to GB without customs or other controls, with extremely limited exceptions. This means the vast majority of goods moving from Northern Ireland to GB will not require entry summary declarations.  However, the following goods will require entry summary declarations from 31 January 2025: goods under a customs special procedure,  goods in authorised temporary storage,  goods which are moved from Northern Ireland and do not merely pass through Ireland before entering GB, and    goods indirectly exported from the European Union to GB via Northern Ireland which do not meet the definition of qualifying Northern Ireland goods when in Northern Ireland.   More information about qualifying Northern Ireland Goods can be found at https://www.gov.uk/guidance/moving-qualifying-goods-from-northern-ireland-to-the-rest-of-the-uk. More information on making an entry summary declaration is available at https://www.gov.uk/guidance/making-an-entry-summary-declaration. A business will need to discuss with their haulier or carrier to understand their plans for submitting the entry summary declaration on their behalf to ensure all parties are ready for this change. This may also include discussing whether there is any additional information they will need the business to provide in order to complete the declarations. The Trader Support Service will continue to submit the export declaration requirement for goods that require these when moved from Northern Ireland to GB.  It will also support the submission of entry summary declarations for non-qualifying Northern Ireland goods from 31 January 2025 when these are moved from Northern Ireland to GB and Northern Ireland to GB through Ireland.  Miscellaneous guidance updates and publications Moving goods between Great Britain and the UK Continental Shelf, Notice made under the Customs (Records) (EU Exit) Regulations 2019, List of customs training providers, Using similar goods to replace customs special procedure goods, Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018, Notices made under the Taxation (Cross-border Trade) Act 2018, Notices made under the Customs (Export) (EU Exit) Regulations 2019, Pay less import duty and VAT when re-importing goods to the UK, Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service, and External temporary storage facilities codes for Data Element 5/23 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. Minutes from the latest Northern Ireland Joint Customs Consultative Committee, which the Institute participates in, have been published together with the slide deck used. These provide useful information on the forthcoming changes to the movement of consumer and freight parcels from Great Britain to Northern Ireland from 31 March 2025. It has also been confirmed that the Government’s single trade window has been paused and HMRC has recently published a range of guidance and communications particularly relevant to customs transactions in Northern Ireland.  Single trade window paused  The single trade window (STW) will be a UK Government service with the objective of providing a gateway between businesses and UK border processes and systems. The system will essentially  allow users to meet their import, export and transit obligations by submitting information once, and in one place. This was due to commence its initial phase in 2024. However it has now been confirmed by the Exchequer Secretary to the Treasury in Parliament that delivery is being paused. An update will be provided as part of the next phase of the Spending Review which is expected to report in late Spring 2025.  New guidance for customs  Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC: New guidance for customs Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC: Moving goods from Great Britain to Northern Ireland under the Windsor Framework: https://www.gov.uk/guidance/internal-market-movements-from-great-britain-to-northern-ireland, UK Internal Market Scheme process for using the UKIMS entry in the declarant’s records to move goods when the new Windsor Framework arrangements come into effect: www.gov.uk/guidance/apply-to-make-an-entry-declaration-in-your-records-under-the-uk-internal-market-scheme, Notification of presentation waiver: www.gov.uk/guidance/apply-for-a-notification-of-presentation-waiver-for-goods-moving-from-great-britain-into-northern-ireland, Categorisation: www.gov.uk/guidance/categorising-goods-for-internal-market-movements-from-great-britain-to-northern-ireland, Safety and security requirements on imports and exports, Register to use the Import Control System 2, Make an entry summary declaration using the Import Control System 2, Register to make an entry summary declaration in Northern Ireland, Making an entry summary declaration, Certified traders and tax representatives — EU trade in duty-paid goods, How to claim a repayment of import duty and VAT if you've overpaid, and Get proof your goods have Union (EU) status. Miscellaneous guidance updates and publications  Pay into your Customs Declaration Service cash account, Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, Report a problem using the Customs Declaration Service, How to claim a repayment of import duty and VAT if you've overpaid, Search the register of customs agents and express operators, and Check if you can apply for other transit simplifications with consignor or consignee status,  

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. This confirms that on 31 October, the Secretary of State for Northern Ireland gave notification of the start of the democratic consent process on the Windsor Framework (WF). HMRC has also published more information, including a factsheet, on the new processes which commence from 31 March 2025 for moving business-to-business (B2B) parcels from Great Britain to Northern Ireland. WF democratic consent process This was triggered at the end of October and provides an opportunity for the Northern Ireland Assembly to decide whether or not certain European Union (EU) laws will continue to apply in Northern Ireland. Articles 5-10 WF are specifically impacted. The Northern Ireland Assembly EU Affairs team has put together an explainer on this democratic consent mechanism, the vote by the Northern Ireland Assembly on Articles 5-10, which is to take place by the end of 2024. You can access it here in addition to links to other useful resources. Moving B2B parcels from Great Britain to Northern Ireland On 19 September, the Government confirmed that the new arrangements under the WF for parcels and freight movements that were due to come into effect from 30 September 2024 were being delayed and that businesses should be fully prepared for them to commence from 31 March 2025. HMRC has now published a factsheet setting out key information and actions to prepare for the new arrangements and has also sent a more detailed email on the changes. A webinar is being also being hosted on 21 November which is now open for registration. You can also visit GOV.UK to:  find out how to apply for  UK Internal Market Scheme authorisation and the requirements you will need to meet, and read the statutory guidance for businesses sending parcels to Northern Ireland. For support with general trader queries, call HMRC’s Customs and International Trade Helpline number 0300 322 9434 or textphone 0300 200 3719.  Miscellaneous guidance updates and publications Transit newsletters — HMRC updates, Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS), Duties and import VAT on gifts Known error workarounds for the Customs Declaration Service (CDS) External temporary storage facilities 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, Customs Declaration Service error codes, Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), and Preparing for the new safety and security declaration requirements.

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 Department for Environment, Food and Rural affairs has also sent emails on exporting honey and apiculture products to the EU from 29 November 2024 and export health certificates for composite products.  Miscellaneous guidance updates and publications  Taking a vehicle out of the UK,  Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),  Search the register of customs agents and express operators,  Notices made under the Cash Controls (Amendment) (EU Exit) Regulations 2019,  CDS BIRDS Declarations and Customs Clearance Request completion instructions,  Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020,  Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, and  Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020. 

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 available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team. HMRC has sent two attachments containing key information on the latest release for the Customs Declarations Service (CDS). Finally, last week it was announced by email that the new safety and security declarations for imports into Great Britain which were due to commence from the end of this month under the next stage of the Border Target Operating Model (BTOM) have been further delayed and will now commence from 31 January 2025. CDS latest release HMRC has asked us to share two attachments containing key elements of CDS release 4.6.0. The first attachment is an update on CDS release 4.6.0.  The second attachment is an annex which makes clear what codes traders should not be using. Delayed to introduction of safety and security declarations for imports HMRC has updated its guidance to reflect the decision to delay the new import requirements for goods from the EU (and other territories that did not have requirements before 1 January 2021) which were expected to be implemented from 31 October 2024 under the next phase of the BTOM. The waiver has now been extended until 31 January 2025. HMRC will publish further information in the coming weeks and will reach out to key stakeholders to start arranging more detailed engagement sessions, including support for readiness activity Miscellaneous guidance updates and publications Safety and security requirements on imports and exports, 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), Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020, Reference document for authorised use: eligible goods and authorised uses, Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Flexible Accounting System for imports (Customs Notice 100), Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes, and Method of payment (MOP) codes for Data Element 4/8 of the Customs Declaration Service.