Updates

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. Minutes from the latest Northern Ireland Joint Customs Consultative Committee, which the Institute participates in, have been published together with the slide deck used. These provide useful information on the forthcoming changes to the movement of consumer and freight parcels from Great Britain to Northern Ireland from 31 March 2025. It has also been confirmed that the Government’s single trade window has been paused and HMRC has recently published a range of guidance and communications particularly relevant to customs transactions in Northern Ireland.  Single trade window paused  The single trade window (STW) will be a UK Government service with the objective of providing a gateway between businesses and UK border processes and systems. The system will essentially  allow users to meet their import, export and transit obligations by submitting information once, and in one place. This was due to commence its initial phase in 2024. However it has now been confirmed by the Exchequer Secretary to the Treasury in Parliament that delivery is being paused. An update will be provided as part of the next phase of the Spending Review which is expected to report in late Spring 2025.  New guidance for customs  Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC: New guidance for customs Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC: Moving goods from Great Britain to Northern Ireland under the Windsor Framework: https://www.gov.uk/guidance/internal-market-movements-from-great-britain-to-northern-ireland, UK Internal Market Scheme process for using the UKIMS entry in the declarant’s records to move goods when the new Windsor Framework arrangements come into effect: www.gov.uk/guidance/apply-to-make-an-entry-declaration-in-your-records-under-the-uk-internal-market-scheme, Notification of presentation waiver: www.gov.uk/guidance/apply-for-a-notification-of-presentation-waiver-for-goods-moving-from-great-britain-into-northern-ireland, Categorisation: www.gov.uk/guidance/categorising-goods-for-internal-market-movements-from-great-britain-to-northern-ireland, Safety and security requirements on imports and exports, Register to use the Import Control System 2, Make an entry summary declaration using the Import Control System 2, Register to make an entry summary declaration in Northern Ireland, Making an entry summary declaration, Certified traders and tax representatives — EU trade in duty-paid goods, How to claim a repayment of import duty and VAT if you've overpaid, and Get proof your goods have Union (EU) status. Miscellaneous guidance updates and publications  Pay into your Customs Declaration Service cash account, Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, Report a problem using the Customs Declaration Service, How to claim a repayment of import duty and VAT if you've overpaid, Search the register of customs agents and express operators, and Check if you can apply for other transit simplifications with consignor or consignee status,  

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. This confirms that on 31 October, the Secretary of State for Northern Ireland gave notification of the start of the democratic consent process on the Windsor Framework (WF). HMRC has also published more information, including a factsheet, on the new processes which commence from 31 March 2025 for moving business-to-business (B2B) parcels from Great Britain to Northern Ireland. WF democratic consent process This was triggered at the end of October and provides an opportunity for the Northern Ireland Assembly to decide whether or not certain European Union (EU) laws will continue to apply in Northern Ireland. Articles 5-10 WF are specifically impacted. The Northern Ireland Assembly EU Affairs team has put together an explainer on this democratic consent mechanism, the vote by the Northern Ireland Assembly on Articles 5-10, which is to take place by the end of 2024. You can access it here in addition to links to other useful resources. Moving B2B parcels from Great Britain to Northern Ireland On 19 September, the Government confirmed that the new arrangements under the WF for parcels and freight movements that were due to come into effect from 30 September 2024 were being delayed and that businesses should be fully prepared for them to commence from 31 March 2025. HMRC has now published a factsheet setting out key information and actions to prepare for the new arrangements and has also sent a more detailed email on the changes. A webinar is being also being hosted on 21 November which is now open for registration. You can also visit GOV.UK to:  find out how to apply for  UK Internal Market Scheme authorisation and the requirements you will need to meet, and read the statutory guidance for businesses sending parcels to Northern Ireland. For support with general trader queries, call HMRC’s Customs and International Trade Helpline number 0300 322 9434 or textphone 0300 200 3719.  Miscellaneous guidance updates and publications Transit newsletters — HMRC updates, Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS), Duties and import VAT on gifts Known error workarounds for the Customs Declaration Service (CDS) 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, Customs Declaration Service error codes, Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), and Preparing for the new safety and security declaration requirements.

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team. The Department for Environment, Food and Rural affairs has also sent emails on exporting honey and apiculture products to the EU from 29 November 2024 and export health certificates for composite products.  Miscellaneous guidance updates and publications  Taking a vehicle out of the UK,  Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),  Search the register of customs agents and express operators,  Notices made under the Cash Controls (Amendment) (EU Exit) Regulations 2019,  CDS BIRDS Declarations and Customs Clearance Request completion instructions,  Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020,  Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, and  Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020. 

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team. HMRC has sent two attachments containing key information on the latest release for the Customs Declarations Service (CDS). Finally, last week it was announced by email that the new safety and security declarations for imports into Great Britain which were due to commence from the end of this month under the next stage of the Border Target Operating Model (BTOM) have been further delayed and will now commence from 31 January 2025. CDS latest release HMRC has asked us to share two attachments containing key elements of CDS release 4.6.0. The first attachment is an update on CDS release 4.6.0.  The second attachment is an annex which makes clear what codes traders should not be using. Delayed to introduction of safety and security declarations for imports HMRC has updated its guidance to reflect the decision to delay the new import requirements for goods from the EU (and other territories that did not have requirements before 1 January 2021) which were expected to be implemented from 31 October 2024 under the next phase of the BTOM. The waiver has now been extended until 31 January 2025. HMRC will publish further information in the coming weeks and will reach out to key stakeholders to start arranging more detailed engagement sessions, including support for readiness activity Miscellaneous guidance updates and publications Safety and security requirements on imports and exports, Making an entry summary declaration, Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS), Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020, Reference document for authorised use: eligible goods and authorised uses, Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Flexible Accounting System for imports (Customs Notice 100), Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes, and Method of payment (MOP) codes for Data Element 4/8 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 as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team. We also bring news of changes to excise goods legislation for Northern Ireland which take effect from 1 October 2024 and remind you that the next changes in the Windsor Framework do not commence from 30 September 2024 and have been delayed to 31 March 2025. Changes to excise goods legislation for Northern Ireland Legislation takes effect from 1 October 2024 which makes several changes to the holding and movement of excise goods in Northern Ireland. The purpose of this legislation is to make “technical fixes to the statute book to better implement the EU excise provisions applicable in Northern Ireland under the Windsor Framework of the EU Withdrawal Agreement”. More information is available at the following links: Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024, SI 2024/941, and Policy paper. Miscellaneous updates to guidance and publications CDS Declaration Completion Instructions for Exports, Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS), Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS), CDS Declaration Completion Instructions for Imports, 4-digit to 3-digit procedure to additional procedure code correlation matrix for imports, Tax types for Data Element 4/3 of the Customs Declaration Service, Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, CDS Customs Clearance Request Completion Instructions for Inventory Exports, Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS), CDS BIRDS Declarations and Customs Clearance Request completion instructions, National additional codes to declare with Data Element 6/17 of the Customs Declaration Service, Appendix 23 Imports: Declaration Category Data Sets, Upload documents and get messages for the Customs Declaration Service, Moving goods between Great Britain and the UK Continental Shelf, Trade Specialised Committee on Administrative Co-operation in VAT and Recovery of Taxes and Duties, Report a problem using 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 as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team. HMRC has sent an email setting out an update on the implementation of the Windsor Framework which confirms that the next step in the Windsor Framework (WF) has been delayed until 31 March 2025 hence the new arrangements for parcels and freight movements will now not take effect from next week. From 31 March 2025 (and not 30 September 2024), the green lane will broaden to all UK Internal Market Scheme authorised traders. Full international customs requirements for traders will be removed and simplified procedures will apply. This will specifically affect parcels moving from GB to NI. However, the next step in labelling requirements under the Northern Ireland Retail Movement Scheme will commence from 1 October 2024. We also set out the next phase in the Border Target Operating Model (BTOM). Next phase in BTOM As we approach the end of September, it is now just a short time before the next stage in the Border Target Operating Model (BTOM) commences. From 31 October 2024, phase three of the BTOM commences. From this date, safety and security declarations for EU imports into the UK will come into force. Alongside this, the UK will introduce a reduced dataset for imports. The goal is to reduce duplication in customs declarations. More information and guidance from the UK Government has also been published on the next stage in the WF as follows: Trading and moving goods in and out of Northern Ireland, Check if you can apply for the UK Carrier Scheme, Sending parcels to and from Northern Ireland, Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland, Future arrangements for moving parcels from Great Britain to Northern Ireland under the Windsor Framework, and Apply for the UK Carrier Scheme. Miscellaneous updates to guidance and publications Get help using example declarations for imports to Great Britain from the rest of the world Bringing commercial goods into Great Britain in your baggage Apply for approval to import duty-paid excise goods from EU countries into Northern Ireland, bought in an EU member state, as a Tax Representative

For several years, Chartered Accountants Ireland has been lobbying the government to either make the Trader Support Service (TSS) permanent or introduce another solution to permanently support the customs intermediaries’ market in Northern Ireland. It is therefore pleasing to see that the TSS will not end on 31 December 2024 as planned but is being further extended to December 2025. A competitive procurement exercise for the next phase of the TSS will also begin by early 2025 which will aim to deliver ongoing support for traders from 2026. The government recognises that the TSS is a key part of the government’s help for businesses adjusting to the new trading environment after the end of the EU transition period. The TSS, a free service, can help businesses save time and money while helping them comply with Windsor Framework requirements. Thousands of businesses have already benefited from using the service’s guidance, training, and support since its launch in 2020. Businesses can sign up to the Trader Support Service and access free online courses and training materials online.

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 as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs Team.  Miscellaneous updates to guidance and publications  Check if a business holds Authorised Economic Operator status,  Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS),  Get an individual guarantee to cover customs debts,  Delivery terms for Data Element 4/1 of the Customs Declaration Service,  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service,  External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service,  Due diligence when making customs declarations. 

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.   Miscellaneous updated guidance etc.    Recently updated guidance and publications relevant to EU exit are set out below:   Notice to exporters 2024/14: customs declaration service (CDS) - exhaustion in error guidance   Customs Declaration Service error codes   Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service   Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)   Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS)   Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service   External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service   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 bulletin is also available.   Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service Appendix 1: DE 1/10: Requested and Previous Procedure Codes  Making an export declaration using a pre-shipment advice  4-digit to 3-digit procedure to additional procedure code correlation matrix for imports;  Making an export supplementary declaration  Making a full export declaration  Notice to exporters 2024/12: export declarations move from CHIEF to CDS from 4 June 2024  Report a problem using the Customs Declaration Service  Notices made under the Customs (Export) (EU Exit) Regulations 2019  Appendix 2 C21i: DE 1/11: Additional Procedure Codes  Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service  Check if a business holds Authorised Economic Operator status. 

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 HMRC is warning about issues with license data flows between the Customs Declarations Service (“CDS”) and the Department for Business and Trade's (DBT) electronic licensing systems.   CDS licensing issues  HMRC has become aware of issues with licence data flows between the CDS and the DBT’s electronic licensing systems (also known as SPIRE/LITE). According to HMRC, these are temporary issues which happen if a CDS export declaration contains errors that impact the licence. If this occurs, the declaration cannot progress to cleared. HMRC has published guidance for declarants on how to deal with the issue and is currently working on a resolution with the DBT. An update will be provided in due course.  Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:  Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service  Known error workarounds for the Customs Declaration Service (CDS)  Claim repayment or remission of charges on rejected imports  How to claim a repayment of import duty and VAT if you've overpaid  Transit newsletters — HMRC updates  Internal temporary storage facilities (ITSFs) 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, and  Apply for release of a private vessel on payment of Customs Duty and VAT.   

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. The Windsor Framework Democratic Scrutiny Committee has published another report, this time on Regulation (EU) 2024/1252 which aims to establish a framework for ensuring a secure and sustainable supply of critical raw materials.  Windsor Framework Democratic Scrutiny Committee report  The most recent Brexit and Beyond Bulletin from the NI Assembly’s EU Affairs team features the Windsor Framework Democratic Scrutiny Committee's report on Regulation (EU) 2024/1252 that aims to establish a framework for ensuring a secure and sustainable supply of critical raw materials.  According to the Committee, most of the regulation does not fall within the scope of the Windsor Framework, although some articles of it do make technical amendments to a number of EU Regulations that do apply under it.   However, the Committee concluded that having considered its commissioned legal advice, the replacement EU act does not significantly differ, in whole or in part, from the content or scope of the regulations which it amends.  Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:  Submit a claim using the second-hand motor vehicle payment scheme if you do not have a UK business establishment;  Reference Document for The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023;  Check if you can pay less duty if your goods are imported into authorised use;  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs ;Declaration Service;  Software developers providing entry summary declaration support;  Search the register of customs agents and fast parcel operators;  CDS Declaration Completion Instructions for Exports;  List of customs training providers;  Attending an inland border facility; and  External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service.