In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. We also update you on recent developments in relation to the Protocol on Ireland / Northern Ireland. HMRC has also updated its guidance to notify businesses of a possible issue with the monthly postponed import VAT statement for December 2022. Update on the Protocol The Northern Ireland Protocol Bill’s journey through the UK parliamentary system has effectively been stalled in recent weeks due to the ongoing political discussions. On Monday last week the UK and the EU issued a joint statement after the Foreign Secretary James Cleverly and European Commission Vice President Maroš Šefčovič met by video conference, along with the Northern Ireland Secretary. Last week’s joint statement followed a joint statement by the UK and the EU in the previous week which announced that agreement has been reached on granting the EU access to UK IT systems and specifically to access trade data on goods moving from GB to Northern Ireland. Although there had been speculation that last week’s joint statement might set out an agreed framework on resolving contentious issues in the Protocol, the statement did set a positive tone for continuing the political discussions in the coming weeks and months with some reports saying that the UK is seeking agreement by the 25th anniversary of the Good Friday agreement in April 2023. According to the joint statement, the video conference discussed the range of existing challenges over the last two years and the need to find solutions together to tackle comprehensively the real-life concerns of all communities in Northern Ireland and protect both Northern Ireland’s place in the UK’s internal market and the integrity of the EU’s Single Market. It was agreed that this scoping work for potential solutions should continue in a constructive and collaborative spirit, taking careful account of each other’s legitimate interests. Miscellaneous updated guidance etc. CDS Declaration Completion Instructions for Imports; Transfer the rights and obligations of a customs special procedure to someone else; Clearing goods entering, leaving or transiting the UK; External temporary storage facilities 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; Customs declaration completion requirements for Great Britain; Appendix 2 C21i: DE 1/11: Additional Procedure Codes; Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes Making a full import declaration; and Declare you’re transporting goods inside the EU, Iceland, Liechtenstein and Norway.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. We also update you on recent developments in relation to the Protocol on Ireland / Northern Ireland. HMRC has also updated its guidance to notify businesses of a possible issue with the monthly postponed import VAT statement for December 2022. Update on the Protocol The Northern Ireland Protocol Bill’s journey through the UK parliamentary system has effectively been stalled in recent weeks due to the ongoing political discussions. On Monday last week the UK and the EU issued a joint statement after the Foreign Secretary James Cleverly and European Commission Vice President Maroš Šefčovič met by video conference, along with the Northern Ireland Secretary. Last week’s joint statement followed a joint statement by the UK and the EU in the previous week which announced that agreement has been reached on granting the EU access to UK IT systems and specifically to access trade data on goods moving from GB to Northern Ireland. Although there had been speculation that last week’s joint statement might set out an agreed framework on resolving contentious issues in the Protocol, the statement did set a positive tone for continuing the political discussions in the coming weeks and months with some reports saying that the UK is seeking agreement by the 25th anniversary of the Good Friday agreement in April 2023. According to the joint statement, the video conference discussed the range of existing challenges over the last two years and the need to find solutions together to tackle comprehensively the real-life concerns of all communities in Northern Ireland and protect both Northern Ireland’s place in the UK’s internal market and the integrity of the EU’s Single Market. It was agreed that this scoping work for potential solutions should continue in a constructive and collaborative spirit, taking careful account of each other’s legitimate interests. Miscellaneous updated guidance etc. CDS Declaration Completion Instructions for Imports; Transfer the rights and obligations of a customs special procedure to someone else; Clearing goods entering, leaving or transiting the UK; External temporary storage facilities 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; Customs declaration completion requirements for Great Britain; Appendix 2 C21i: DE 1/11: Additional Procedure Codes; Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes Making a full import declaration; and Declare you’re transporting goods inside the EU, Iceland, Liechtenstein and Norway.

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit and HMRC has also published updated guidance about the law and regulations for Customs Civil Penalties. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Apply to operate a customs warehouse; Apply to delay or pay less duty on goods you import to process or repair; Apply to pay less duty on goods you export to process or repair; Apply to pay less duty on goods you import for specific uses; Check if an alcohol wholesaler in the Isle of Man is approved; Software developers providing customs declaration software; Check simplified procedure value rates for fresh fruit and vegetables; Attending an inland border facility; and Apply for release of a private vessel on payment of Customs Duty and VAT (C384 (Vessels)).