In this week’s EU Exit Bulletin, we bring you an update from a phone call that took place between the UK and EU in an effort to resolve ongoing differences over the Northern Ireland Protocol. In other news, UK businesses should now be able to see their March 2022 import VAT statements on the Customs Declaration Service dashboard and can also ask HMRC for a certificate of trading status needed when claiming a VAT refund in another country. In Ireland, Revenue will introduce functionality updates to its Automated Import System next week. EU and UK representatives discuss Protocol Negotiations over the Northern Ireland Protocol continued this week between the UK and the EU in an effort to resolve ongoing differences. The UK’s Foreign Secretary Liz Truss and European Commission Vice President Maros Šefčovič spoke by telephone yesterday on the implementation of the Protocol. In a statement following the call, Mr Šefčovič said that “It continues to be of serious concern that the UK government intends to embark on the path of unilateral action…. Unilateral action, effectively disapplying an international agreement such as the Protocol, is simply not acceptable. This would undermine trust between the EU and UK as well as compromise our ultimate objective – to protect the Good Friday (Belfast) Agreement in all its dimensions, while ensuring legal certainty and predictability for the people and businesses in Northern Ireland. Such unilateral action will also undermine the conditions which are essential for Northern Ireland to continue to have access to the EU single market for goods.” Mr Šefčovič stressed the need for the UK and EU to work together to resolve the issues and believed that the proposals already put forward by the EU which substantially reduce the amount of customs checks on goods coming into Northern Ireland from Great Britain were workable. In a statement following the call, Ms Truss said that the UK’s overriding priority is to protect peace and stability in Northern Ireland and said that the Northern Ireland Protocol had become the greatest obstacle to forming a Northern Ireland Executive. Ms Truss also stated that the current impasse was causing unacceptable disruption to trade and had created a two-tier system where people in Northern Ireland weren’t being treated the same as everyone else in the UK. Ms Truss rejected the EU’s proposals in terms of reduced customs checks and said that “if the EU would not show the requisite flexibility to help solve those issues, then as a responsible government we would have no choice but to act.” The disagreement rumbles on it seems. March 2022 import VAT statements now available Businesses who were unable to view their March 2022 import VAT statement on the Customs Declaration Service dashboard are advised that these should now be available for viewing. If a business had to complete its VAT return using an estimated import VAT figure, HMRC advice is to review the March 2022 statement which is now available. If adjustments are required, these should be made on the businesses next VAT return. Guidance on how to complete your VAT return to account for import VAT is available on GOV.UK. Certificate of status UK businesses registered for VAT that are claiming a VAT refund in another country are able to ask HMRC for a certificate of status to confirm they are trading in the UK. From 1 May 2022, HMRC will issue the certificate to the business by email. The new certificate of status of taxable person (VAT66) includes a direct link to the UK VAT registration checker which is designed to allow the refunding tax authority to verify the information provided on the certificate. Miscellaneous updated guidance The following documents/guidance relevant to EU exit have been updated/published recently: Help and support for UK transition Customs, VAT and Excise UK transition legislation from 1 January 2021 Search the register of customs agents and fast parcel operators Importing or moving fish to the UK Transiting animals and animal products through Great Britain Navigate the CDS Declaration Instructions for Imports Check simplified procedure value rates for fresh fruit and vegetables What you can do if things are seized (Notice 12A) Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020 Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 Reference document for authorised use: eligible goods and authorised uses Customs, VAT and Excise UK transition legislation from 1 January 2021 Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 Apply to import goods temporarily to the UK.   Functionality update – Revenue’s Automated Import System (AIS) Next week, Revenue will ‘go live’ with some system changes to the AIS. Revenue tells us that the changes are technical in nature and will not require traders to provide any additional or new data. However, the changes will result in stricter application of some business rules, which may cause some customs declarations to be rejected.   The main changes will impact importers, declarants and AIS software providers are set out in Revenue’s eCustoms notification 25/2022.    

In this week’s EU exit corner, we bring you an email from HMRC with more information on delayed import controls in GB, news about March 2022 import VAT statements and information on a new way for businesses to obtain a certificate of status from HMRC. The  latest guidance updates also feature. See also the most recent EU exit bulletin from Friday 6 May 2022. March 2022 import VAT statements now available Businesses who were unable to view their March 2022 import VAT statement on the Customs Declaration Service dashboard are advised that these should now be available for viewing. If a business had to complete its VAT return using an estimated import VAT figure, HMRC advice is to review the March 2022 statement which is now available. If adjustments are required, these should be made on the businesses next VAT return. Certificate of status UK businesses registered for VAT that are claiming a VAT refund in another country are able to ask HMRC for a certificate of status to confirm they are trading in the UK. From 1 May 2022, HMRC will issue the certificate to the business by email. The new certificate of status of taxable person (VAT66) includes a direct link to the UK VAT registration checker which is designed to allow the refunding tax authority to verify the information provided on the certificate. Miscellaneous updated guidance The following documents/guidance relevant to EU exit have been updated/published recently: Help and support for UK transition Customs, VAT and Excise UK transition legislation from 1 January 2021 Search the register of customs agents and fast parcel operators Importing or moving fish to the UK Transiting animals and animal products through Great Britain Navigate the CDS Declaration Instructions for Imports Check simplified procedure value rates for fresh fruit and vegetables What you can do if things are seized (Notice 12A) Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020 Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 Reference document for authorised use: eligible goods and authorised uses Customs, VAT and Excise UK transition legislation from 1 January 2021 Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 Apply to import goods temporarily to the UK.

In this week’s EU Exit Bulletin, read about the UK government’s announcement to postpone further checks on EU imports and a new UK law to recognise overseas professional qualifications. In other developments, the Trader Support Service team has issued guidance to help deal with error notifications that arise when filing supplementary declarations and Revenue reminds traders about the correct procedure when checking in unaccompanied trailers at ports.   UK government announces further delays checks on certain imports from the EU  The UK government has decided to further postpone checks on imported food and fresh products from the EU until the end of 2023.    Minister for Brexit Opportunities Jacob Rees-Mogg announced the following controls will be deferred:  A requirement for Sanitary and Phytosanitary (SPS) checks currently at destination to be moved to a Border Control Post (BCP)  A requirement for safety and security declarations on EU imports  A requirement for health certification for further SPS imports  A requirement for SPS goods to be presented at a BCP  Prohibitions and restrictions on the import of chilled meats from the EU  These checks have already been deferred indefinitely for goods imported into Great Britain from Ireland.   The UK government cited the need to recover from the Covid-19 pandemic and the effects of the war in Ukraine as reasons for the postponement.   Read more on this decision.  New UK law to recognise overseas professional qualifications  A new approach to recognising professional qualifications achieved overseas has entered into force in the UK following Royal Asset. The Professional Qualifications Act revokes the previous EU system for how certain professional qualifications gained overseas are recognised in the UK.   Under the new system, UK regulators have the autonomy to decide on the right approach to recognising overseas professional qualifications, including being able to decide who is fit to practice. UK regulators can strike deals on recognition with their overseas counterparts, to enable UK professionals get their qualifications recognised internationally.  Speaking after the Act entered law, Labour Markets Minister Paul Scully said: “We’re freeing our professions from outdated EU arrangements so they can decide for themselves which individuals hold the qualifications, skills, and experience to meet the UK’s high standards. Making sure regulators have the powers to uphold standards is a huge step forward in making the UK the best place to work and do business.”  New guidance on sending goods by post, courier or fast parcel operator added to GOV.UK  A new video ‘Exporting – sending goods outside Great Britain (including EU countries) by post, courier, or fast parcel operator’ has been added to GOV.UK. The guidance is applicable where goods are sent in parcels to consumers or businesses abroad.   Error code guidance – CDS10020   The Trader Support Service (TSS) team has issued guidance on what to do if you receive the error message CDS10020 when submitting a Supplementary Declaration or a Simplified Frontier Declaration. This error could arise for the following reasons:  Data has been entered in the wrong format (e.g., an eight-digit number entered in a data field that requires a seven-digit number)   An invalid code has been entered for the type of declaration being submitted (e.g., a procedure code entered on a Supplementary Declaration that is not permitted for traders using the simplified declarations procedure).  The error message on your declaration should indicate what data field is causing the issue. A video on the Northern Ireland Customs & Trade Academy (NICTA) provides information on how to interpret error messages.  Once you have identified the data field causing the issue, the TSS team’s advice is to look up the field in the Declaration Data Guide on NICTA to determine the data format requirements you need to follow and to find more information.  The 75th edition of the Trader Support Service Bulletin has further information.   Checking in an unaccompanied trailer to Customs in a Roll on Roll off port  Revenue has issued a reminder to all those involved in bringing goods into Ireland on a Roll on Roll off (RoRo) ferry from Great Britain. Where a ‘Call to Customs’ channel (excluding a seal check) has been issued for an unaccompanied trailer, the relevant PBN should not be checked into customs unless the driver is present in the port and is available to transport the unit immediately to the designated inspection point.  Government agencies have reported the negative impact that not adhering to this practice has had on other units waiting for and available for inspection.   Read more details in eCustoms Notification 24/2022.