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Latest Brexit news

Brexit
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EU exit bulletin, Friday 2 June 2023

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit and you can also read the Institute’s submission to the House of Lords inquiry into the Windsor Framework (“WF”). Key messages from a recent meeting with HMRC on the WF are also available and the Retained EU Law Bill is proceeding through the final stages in the House of Lords. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins have been published. And finally, we bring you news of an enhancement to the Goods Vehicle Movements Service (“GVMS”). Enhancement to the GVMS. From 16 May 2023, HMRC introduced an enhancement to the GVMS which means that taxpayers can now upload up to 2,500 Import Movement Reference Numbers for EU to Great Britain movements. Retained EU law bill Report stage of Retained EU Law (Revocation and Reform) Bill took place last week on 15 and 16 May in the House of Lords. Peers in the House proposed amendments to the Bill, with the Government defeated on several occasions. One significant amendment was made for changes to the Bill to be subject to greater parliamentary scrutiny via referral to a Joint Committee of both Houses of Parliament.   Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Schedule of Retained EU law; Pay no import duties or VAT on importing goods for testing; Pay no import duty and VAT on importing commercial samples; Pay no import duty or VAT on donated medical equipment; Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances; and Pay no import duty or VAT when importing animals for scientific research.

Jun 01, 2023
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Tax
(?)

Further update on Windsor Framework – part one

Last week Chartered Accountants Ireland attended a special meeting of the Northern Ireland Joint Customs Consultative Committee at which Government Officials provided an update on the Windsor Framework. The key messages for current goods movements from the first meeting in February after announcement of the WF remain the same. Other matters of interest are outlined below and we will feature more in Chartered Accountants Tax News over the next few weeks. The Institute has been pressing the UK Government on several EU exit matters for some time now. Updates were provided in the meeting on the Trader Support Service (“TSS”) and the long awaited reimbursement scheme, in addition to some other key areas. Trader Support Service (“TSS”) The message remains that the Government recognises both the significant support the TSS has provided to businesses and the large number of traders that have benefitted from its assistance since 2021. The TSS will continue to support traders throughout 2023 to meet the requirements under the Northern Ireland Protocol. Traders will continue to be supported to understand the new Windsor Framework requirements and what it means for them. Reimbursement scheme The timeline for the scheme to open is summer 2023. Claimants will not need to be registered under the UK Trader Scheme or the new UK Internal Market Scheme in order to claim a reimbursement of tariffs. Evidence must be provided to support reimbursement scheme claims and this must retained by claimants. HMRC will provide examples of supporting evidence in guidance. Bulk claims will be possible. We asked what the expected timeframe for refunds is likely to be and HMRC reflected that as the scheme is likely to see significant demand initially, a timeframe cannot initially be provided. The scheme will apply to 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. The time limit in which claims must be made will be standardised after a period of time and set out in guidance. However initially, claims will be possible back to 1 January 2021. A new improved customs duty waiver scheme will also be available via a digital process. More information on the scheme is expected to be available in the next few weeks. New UK Internal Market Scheme The expanded UK Trader Scheme will be known as the UK Internal Market Scheme (“UK IMS”) and is expected to open for reauthorisation of existing UK Trader Scheme users in early June with the scheme commencing from 1 October 2023. The UK IMS will underpin green lane movements. More information on the scheme and how to apply will follow in the coming weeks as will more detailed guidance on green and red lane movements and how these will operate, including the data sets required for each (8 digits for red lane and 6 digits for green lane). The new UK IMS will be open to traders established anywhere in the UK and will enable participants to set up a unique goods profile for their movements.

May 29, 2023
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Brexit
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Institute tells House of Lords inquiry into Windsor Framework that detailed operational guidance is urgently needed

Earlier this month, the Institute made a submission to the House of Lords inquiry into the Windsor Framework (“WF”) which has now been accepted by the Committee as evidence. The submission focuses on the ongoing need for a permanent solution to the lack of customs intermediaries/capacity in the Northern Ireland market, the vital role of the Trader Support Service and it also highlights the importance of guidance. Not enough detail is currently available on how the new Trade Operating Model (“TOM”) will operate on a practical level, particularly regarding customs and the operation of the new processes for red and green lanes. It is therefore important that HM Government provides operational detail on the new TOM as soon as possible, via detailed guidance (developed in conjunction with stakeholders and containing case study examples), and underpinning legislation, so that businesses can assess before it comes into operation how this impacts on their specific supply chain and prepare accordingly, including identifying any challenges. This is especially important given disparities which have been identified between the UK and EU’s publications on the WF. Any new processes to be introduced must also be tried and tested and some uncertainties also remain around the ‘at risk’ test which other bodies have already highlighted; these must be ironed out before the new TOM is introduced. It is also currently unclear how the many and varied types of goods movements from GB into NI will specifically be dealt with, including goods moving from the EU to GB and onward to NI. Unless detailed guidance is available well in advance, trade disruption is likely to occur and there may be further withdrawal from the NI market by some GB traders. Overall, the WF risks fixing problems for some supply chains only to shift new and different problems, burdens and frictions onto others. Ultimately, until accompanying legislation, detailed policy and guidance, and information on new processes is provided, it is difficult for NI businesses to fully assess and consider the practical impact on trading routes and identify any unintended or knock-on consequences.

May 29, 2023
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More Brexit news

In focus

Brexit
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Revenue: C&E weekly printouts for imports

At a recent meeting with Revenue, officials confirmed that agents should have access to Customs and Excise (C&E) weekly printouts for imports through ROS in Quarter 3 of 2022. Traders already have access to these reports. We will keep readers updated.

Jun 24, 2022
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Brexit
(?)

New Assisted Completion Service - TSS

On 20 June 2022, the TSS launched a new Assisted Completion Service which provides additional support for traders submitting Supplementary Declarations using the TSS Portal. It is specifically for goods’ movements from Great Britain to Northern Ireland, either directly or via Ireland. When using the Assisted Completion Service, a TSS agent will complete up to 5 Supplementary Declarations per month on behalf of traders and it is hoped that this will ease any technical difficulties or teething issues when dealing with unfamiliar customs terms and procedures or the TSS declaration process. The Assisted Completion service is available to all traders using TSS and traders can take advantage of the service to support with the completion of up to 5 Supplementary Declarations per month. However Supplementary Declarations with a Tax Point Date over 330 days old are not supported and Supplementary Declarations made using an agent or intermediary are excluded. To use the service, traders should ask for assisted completion of one of their Supplementary Declarations directly on the TSS Portal or by phoning the TSS Contact Centre. Further information can be found here.

Jun 24, 2022
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Brexit
(?)

New submission deadline for Supplementary Declarations

From 19 June 2022, the deadline for the submission of Supplementary Declarations changed to 9pm on the fourth working day of the month following the goods movement. This is three hours earlier than the previous deadline of midnight on the same day. The new deadline will enable the Trader Support Service (TSS) to automatically create the Final Supplementary Declaration report on behalf of traders, helping to fulfil all customs declaration requirements set out by HMRC. Any Supplementary Declarations submitted after the 9pm deadline will be reported as late on the Final Supplementary Declaration report submitted to HMRC for that month. A banner will appear each month on the TSS Portal as a reminder of the new deadline. All guidance on NICTA has been updated to highlight the new submission time. More information can be found in the latest Trader Support Service Bulletin.  

Jun 24, 2022
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Certificate in Customs and Trade

Certificate in Customs and Trade

Read more about our new certificate course

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Prepare for Brexit: 10 things to do

Prepare for Brexit: 10 things to do

Whether you are trading in goods, and/or services, here is a handy infographic outlining the top 10 things you can do now to prepare.

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The Brexit Timeline

The Brexit Timeline

Take a look at our infographic on the Brexit timeline with an explainer on the Transition Period.

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At a glance: Guides on VAT and Customs

At a glance: Guides on VAT and Customs

The Protocol on Northern Ireland/Ireland will bring changes to the VAT and customs regime in Northern Ireland. Our “at a glance” series give you an overview of what changes will be in place from 1 January 2021 in ROI and NI, regardless of the Brexit outcome.

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