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.  

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 InterTrade Ireland is hosting a series of free webinars to help businesses navigate trade between Ireland, Northern Ireland and Great Britain (“GB”). HMRC has also launched a new online service for businesses importing goods into GB and Northern Ireland and we update you on some matters discussed at a recent meeting of HMRC’s Northern Ireland Joint Customs Consultative Committee.  New online service for importers  Businesses importing goods into any part of the UK can now use a new HMRC online service for the following purposes:- view and manage your cash account (top up and withdraw funds);  set up a Direct Debit for and top up a duty deferment account;  request older statements and certificates;  view and manage your general guarantee account;  manage the email address linked to your account;  access secure messages from HMRC related to your account; and  set up, manage, or view account authorities.  You can also view and download:- duty deferment statements;  import VAT certificates (C79);  postponed import VAT statements; and  notification of adjustment statements.  In order to use the service, you must be subscribed to the Customs Declaration service (“CDS”) and can sign in to the new service using the Government Gateway user ID and password used to subscribe the CDS.  Meeting of HMRC’s Northern Ireland Joint Customs Consultative Committee (“NI JCCC”)  The Institute was in attendance at the most recent meeting of HMRC’s NI JCCC, a stakeholder forum to discuss Northern Ireland specific customs issues as a result of the UK’s departure from the EU.  At the meeting HMRC presented on the issue of consumer parcels being sent from GB to NI. A new system will be operational from Spring 2024, the UK Carrier Scheme, before the next phase of the Windsor Framework takes effect from 30 September 2024. In summary, from 30 September 2024, consumer parcels will be able to be sent from GB to NI without customs declarations. However, some information will need to be provided in bulk under the new UK Carrier scheme which aims to remove the burden from the border.  HMRC will issue further guidance and stated that they will not be auditing large movements of parcels. However, if there is a perception of potential abuse of the scheme, for example by moving goods from GB to NI for the purposes of onwards movement into the EU, HMRC will raise this with carriers. A number of upcoming milestones were also highlighted which we will provide more details on in due course.   The consultation on the introduction of the UK’s Carbon Border Adjustment Mechanism (“CBAM”) was also discussed. This will be introduced from 1 January 2027. The Government is considering minimum thresholds and plans to operate this like a domestic tax making the person who is responsible for the goods the person responsible for paying this tax, not the customs agent. This will be implemented by primary and secondary legislation and will also be followed by the development of guidance.   A question was asked if there is a liability to the EU CBAM for Northern Ireland importers if Northern Ireland importers are moving the goods into the EU, but the goods are coming from GB into Northern Ireland. HMRC confirmed that imports into Northern Ireland are not subject to the requirements of EU CBAM. Imports into the EU, including Ireland, are subject to the EU CBAM.   Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:-  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;  Known error workarounds for the Customs Declaration Service (CDS);  Apply for a voluntary clearance amendment (underpayment) (C2001);  Access trader testing for the New Computerised Transit System Phase 5;  Customs Importer and Exporter Population 2023; and  Customs Importer and Exporter Population. 

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 Office Borders bulletins are also available. Read the email from HMRC about the beginning of physical checks of imports from the EU of certain sanitary and phytosanitary (SPS) goods from 30 April 2024, which is effectively the next part of the UK’s Government’s implementation of its Border Target Operating Model and see below for some useful new resources in relation to the Windsor Framework.  Windsor Framework resources  The Northern Ireland Assembly’s EU Affairs Team recently published some new resources on the Windsor Framework which includes a summary of the UK and EU legislation required to implement it, information and flowcharts on the Stormont Brake, applicability motions, and the work of the Democratic Scrutiny Committee, and a timeline of the key events and milestones.  Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:-  Importing SPS controlled goods that interact with ALVS;  Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS);  Authorisation type codes for Data Element 3/39 of the Customs Declaration Service;  Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS);  Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS);  Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020; and  Customs, VAT and excise UK transition legislation from 1 January 2021.   

In recent weeks we have issued several reminders that 30 April 2024 is the deadline for the end of the VAT margin scheme for 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. At the request of HMRC, Chartered Accountants Ireland gathered evidence recently from local car dealers which demonstrates that many dealers are still experiencing delays in selling these vehicles for a range of reasons, including the economic environment and delays in MOT testing. Click read more for an update on our recent meeting with HMRC on this issue. The Institute met at the end of last month at the request of HMRC with their VAT policy team to discuss and present the evidence gathered from local dealers. The Institute also explored the potential for either removal of the deadline, a type of amnesty, or another extension.  Readers are advised that HMRC is insistent that the deadline remains 30 April 2024 and that there will not be a further extension. According to HMRC, a deadline is required for “legal certainty”. Despite presenting evidence of the ongoing difficulties being experienced in selling these vehicles, it is disappointing that the cliff edge deadline of 30 April 2024 remains in place.