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 the Windsor Framework Democratic Scrutiny Committee has published its first report.  Windsor Framework Democratic Scrutiny Committee publishes first report  The Windsor Framework Democratic Scrutiny Committee has published its first report which sets out the conclusions of its inquiry into a published replacement EU act on geographical indications for wine, spirit drinks and agricultural products. The main focus of the Committee’s inquiry was on the two conditions to be satisfied for the Stormont Brake to be used. You can read more about the contents of the report in the Brexit and Beyond 3 June 2024 newsletter published by the by the Northern Ireland Assembly’s EU Affairs Team.  The Windsor Framework Democratic Scrutiny Committee is a standing committee of the Northern Ireland Assembly. The Committee’s functions include:-  Examining and considering new EU acts and replacement EU acts;  Conducting inquiries and publishing reports in relation to replacement EU acts;  Engaging with businesses, civil society, and others in relation to replacement EU acts;  Engaging with the UK Government in relation to replacement EU acts;  Engaging with Ministers of Northern Ireland departments and the NI Executive in relation to replacement EU acts; and Dealing with other matters such as legislative proposals which may become new EU acts or replacement EU acts.  Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:- Attending an inland border facility;  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service;  CDS Declaration Completion Instructions for Imports;  CDS BIRDS Declarations and Customs Clearance Request completion instructions;  Customs declarants and declaration volumes for international trade in 2023; 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. The most recent Trader Support Service and Cabinet Officer Borders bulletins are also available. We issue another reminder that there is now just over a week to go until the 4 June 2024 deadline for making all export declarations via the Customs Declarations Service and not CHIEF. And finally, the National Audit Office has published its report on implementing an effective trade border in the UK.  NAO report   The NAO’s report, which was recently published, focuses on the movement of goods across the border. It covers:  the operation of the border since the end of the transition period in December 2020 (Part One), the introduction of a full border control regime and future risks (Part Two), and challenges and opportunities relating to the management of the border (Part Three); and  the implementation of arrangements relating to Northern Ireland (Part Four).   The report is based on information available up to April 2024 and has not evaluated the implementation of the new import controls introduced from 30 April 2024.  The report concludes as follows:  “Leaving the EU customs union and single market created large-scale change in arrangements for the movement of goods across the UK border. More than three years after the end of the transition period, full import controls are still not in place. In addition, the model’s operation is still to be tested and the government may not be able to apply controls consistently as the controls are phased in.  The government’s new border target operating model should reduce costs to traders in comparison to its initial plans. However, repeated delays in implementing controls have meant ongoing uncertainty and an increase in risk, and the government and border stakeholders have also incurred unnecessary costs. This could have been avoided if the government had established a clearer vision of how the border should operate from the start and had taken a more strategic and planned approach to implementation.  The government’s 2025 UK Border Strategy includes ambitious plans to use technology and data to facilitate the passage of legitimate trade, while still identifying people and goods at risk. Most stakeholders agree with this overall approach. However, there is no timetable for achieving these ambitions, and the extended phasing of the introduction of full import controls has meant slower progress on other elements of the Strategy.  It is a considerable challenge to manage several large programmes involving multiple departments and external stakeholders, and we have highlighted the delivery risks. To improve its chances of success, the government needs strong mechanisms for delivery and accountability, a more realistic approach to digital transformation, and the means to assess and report on border performance to enable improvement over time.  The UK government and the EU have agreed arrangements to simplify the movement of goods from GB to NI, and the UK government and NI authorities are working to implement these. However, some details remain to be confirmed, including the operational implications of the government’s recent Safeguarding the Union Command Paper. If NI is to benefit from its unique position, the UK government must provide the clarity required to give businesses the confidence to invest in and trade with NI and provide sufficient support to the Northern Ireland Civil Service to help it effectively enact its new responsibilities.”  Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:  Navigate the CDS Declaration Instructions for Imports;  List of customs training providers;  Goods Vehicle Movement Service codes for Data Element 5/23 of the Customs Declaration Service;  Apply to use simplified procedures for import or export (C&E48);  Report exports that arrived or left a UK port that were not notified in CDS;  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;  Notices made under the Taxation (Cross-border Trade) Act 2018;  Country codes for the Customs Declaration Service;  Currency codes for Data Element 4/10 of the Customs Declaration Service;  CDS Declaration Completion Instructions for Imports; and  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service. 

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. The House of Lords Sub-Committee on the Windsor Framework (“WF”) has opened a new inquiry which is examining strengthening Northern Ireland’s voice in the context of the WF and the Committee has also raised concerns about the future supply of veterinary medicines to Northern Ireland. HMRC has also issued a reminder that there are now just a few weeks until the 4 June deadline for making export declarations via the Customs Declarations Service (“CDS”) instead of CHIEF.  Future supply of veterinary medicines to Northern Ireland  The House of Lords Sub-Committee on the Windsor Framework has written to the Northern Ireland Office Minister raising serious concerns about the future supply of veterinary medicines to Northern Ireland.   The Committee recently concluded its inquiry into the potential consequences of the EU Veterinary Medicinal Products Regulation taking effect in Northern Ireland at the end of December 2025, when the grace period is due to end.   Witnesses who appeared in front of the Committee are concerned about the additional costs this would entail for producers and have provided evidence that this could affect the economic viability of supplying the small Northern Ireland market with estimates suggesting that over 30 percent of veterinary medicines could be discontinued for Northern Ireland under the rules.   The Committee is also highlighting the link between animal and human health. Serious concerns have been raised about the potential consequences for public health in Northern Ireland and on the island of Ireland if access to certain veterinary medicines is lost.   The Chair of the Sub-Committee, said, “We are stressing the need for a positive and swift outcome within what is a tight timescale complicated by upcoming elections in the EU and UK.”  Exports to move to CDS by 4 June  A reminder Press Release was published last week reminding businesses that by 4 June, all export declarations must be made via the CDS. Traders can register for CDS via GOV.UK. The 4 June deadline has been moved several times.   According to the Press Release, the CDS provides businesses with a more user-friendly, streamlined system with greater functionality. It has been running since 2018 for import declarations and more than 117 million customs declarations have already been submitted through CDS.  HMRC is working closely with the border industry and directly contacting all declarants and traders to urge them to access the available support now and transfer over to CDS.  Businesses with customs agents should ensure their agent is ready to use CDS. Those without a customs agent must prepare to make their own declarations using software that works with the system.  Miscellaneous updated guidance etc.   Recently updated guidance and publications relevant to EU exit are set out below:  Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service;  Authorised Consignee Temporary Storage (ACTS) location 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;  Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service;  CDS Customs Clearance Request Completion Instructions for Inventory Exports;  Find payroll software that is recognised by HMRC; and  CDS Declaration Completion Instructions for Exports. 

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 and Cabinet Officer Borders bulletins are also available. Ahead of the next phase of the Windsor Framework which commences from 30 September 2024 for the movement of consumer parcels from Great Britain (“GB”) to Northern Ireland (“NI”), HMRC has published guidance on the new UK carrier scheme which will be used to provide authorisation to move such parcels. The UK’s Domestic Advisory Group has published various updates, including a request for new members. And finally, HMRC has sent a reminder email about the benefits of joining the UK Internal Market Scheme which provides authorisation to allow trusted traders to declare eligible goods 'not at risk' when moving them from GB to NI.  The UK carrier scheme   HMRC has published guidance on how to apply for the UK carrier scheme which will be used to provide authorisation to move consumer parcels from Great Britain to Northern Ireland when the next phase of the Windsor Framework takes effect from 30 September 2024. Carriers will first need to check if they can apply for the scheme which will also require an EORI number starting GB or XI.  Proof of a permanently established Northern Ireland business address will also be needed. If a business is not established in Northern Ireland, the address of the indirect customs representative in Northern Ireland will instead be required. Proof of business address in Great Britain will also be needed.  Applications for authorisation are now open. More information is available in the guidance as follows:-  Apply for the UK Carrier Scheme;  Sending parcels to and from Northern Ireland; and  Check if you can apply for the UK Carrier Scheme.  UK Domestic Advisory Group (“DAG”) update  The UK DAG’s Priorities report has been published and is accompanied by the following statement from its Executive Council which sets out the report’s key messages:-  “Key messages   The UK Trade and Cooperation Agreement (“TCA”) DAG representing businesses, trade unions and civil societies, has published its first report.   The report highlights short-term TCA implementation issues, priorities for the forthcoming review of the TCA and opportunities to develop the agreement further.   The UK DAG is calling on the EU Commission and UK Government to heighten their engagement and regulatory cooperation on a range of issues including the energy and climate change obligations set out in the TCA, Level Playing Field commitments, trade and customs facilitation, and business and labour mobility matters, including on using e-gates and pragmatic implementation of the EU’s Entry Exit Scheme.”  The UK Government is inviting expressions of interest by 19 June 2024 to join the UK DAG. Chartered Accountants Ireland is currently a DAG member. New applicants and existing members will be considered against the same eligibility criteria. Applicants in this campaign will be notified after the current expression of interest exercise has closed.   Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:-  Customs, VAT and excise UK transition legislation from 1 January 2021;  Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020;  Reference Document for The Customs (Origin of Chargeable Goods) (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 Quotas) (EU Exit) Regulations 2020;  Border Force customs offices list;  Declare your goods to authorised use and completing authorised use; and  Moving processed or repaired goods into free circulation or re-exporting them. 

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 from tomorrow 30 April 2024 we remind you that the next stage in the UK’s Border Target Operating Model commences. HMRC has also provided a new portal which can be used to test the new computerised transit system (“NCTS”) which commences from July 2024.  Next stage in BTOM commences from tomorrow  From tomorrow 30 April 2024, to import live animals or animal products from non-EU countries into Great Britain, you’ll need to:-  find the BTOM risk category for the commodity you’re importing; and  follow the sanitary and phytosanitary rules for that import risk category.  The BTOM categorises live animals, germinal products, products of animal origin and animal by-products as high risk, medium risk, or low risk. Each category has different requirements.  NCTS portal  The new computerised transit system (“NCTS”) phase 5 web portal is expected to be available from July 2024. In preparation for this, HMRC has launched an online service which can be used to test the new portal. Note that any declarations or notifications completed in the service are for test purposes only and will not be submitted to HMRC.  If you are a UK trader, you should use the NCTS to submit electronic transit declarations. The Common Transit procedure can be used for movements between the UK, the EU, and other common transit countries. You must use the system if you’re a trader and want to move goods under the Common Transit Convention. You can keep up to date with news affecting NCTS users by reading the transit newsletters.  Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:-  Customs Importer and Exporter Population 2023;  Customs importer and exporter population 2023: methodology notes;  Customs UK Importer and Exporter Population - business count data tables 2023;  Manage your import duties and VAT accounts;  Importing SPS controlled goods that interact with ALVS;  Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS);  Customs Declaration Completion Requirements for The Northern Ireland Protocol;  Part 1 Tariff Supplement for CDS Volume 3 for the Northern Ireland Protocol; and  Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol. 

In recent weeks we have issued several reminders that 30 April 2024 is the deadline for the end of the VAT margin scheme in respect of second-hand vehicles moved to Northern Ireland from Great Britain prior to 1 May 2023. If these vehicles are sold after 30 April 2024, VAT will therefore be chargeable on the full selling price and not on the margin made.   Readers are also reminded that vehicles moved to Northern Ireland from GB on or after 1 May 2023 can use the new VAT related payment scheme, if certain conditions are met. However, this is not available if the vehicle was moved to Northern Ireland prior to 1 May 2023.