Northern Ireland

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 most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Check when you can account for import VAT on your VAT Return, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, 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, Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (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, Customs, VAT and excise UK transition legislation from 1 January 2021, 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 The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020, Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020, and Export goods from the UK: step by step.  

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 most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. HMRC is seeing an increase in applications to the UK Internal Market Scheme and have developed a document setting out helpful hints and tips to help minimise errors when applying and speed up the authorisation process. And finally, the new UK-US Trade deal came into force last week.  Miscellaneous guidance updates and publications   This week’s miscellaneous guidance updates and publications are as follows:  Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service,   Simplified procedures exclusion list of procedure and additional procedure codes for CDS,   Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS),   Appendix 22: Declaration Category Data Sets Landing Page and Introductory Text,   Appendix 2: DE 1/11: Additional Procedure Codes,   Appendix 1: DE 1/10: Requested and Previous Procedure Codes,   Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020,   Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS),   Manage your import duties and VAT accounts,   Software developers providing customs declaration software,   Apply for repayment of import duty and VAT (CHIEF),   How to claim a repayment of import duty and VAT if you've overpaid,   Check if a business holds Authorised Economic Operator status,   Apply for a repayment of import duty and VAT in the Customs Declaration Service,   Check when you can account for import VAT on your VAT Return,   External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, and   Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service.

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 most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. HMRC has also confirmed that the implementation of CERTEX has been delayed from 28 June 2025. Delay to the implementation of CERTEX  CERTEX, the system that will verify licence data on declarations for goods movements which will replace the Automatic Licence Verification System (ALVS) for Northern Ireland, was due to commence from 28 June 2025. Last week we were advised that it has not been implemented from that date and that a new implementation date has not yet been set. Any actions traders may need to take depends on whether they are moving goods from Great Britain to Northern Ireland or from the Rest of the World to Northern Ireland. However, they should continue to follow standard processes for controlled goods in Northern Ireland, including reporting for inspections where required to do so.   Moving goods from Great Britain to Northern Ireland  Note that this delay does not affect the use of the new Common Health Entry Document (CHED) reference format on traders’ declarations which must be used from 28 June 2025. The reference format is letters followed by numbers and includes the full stop character, for example, 'CHEDA.XI.2025.1234567'.  From 28 June 2025, declarations using the existing format (e.g. ‘GBCHD2025.1234567’) will not be rejected, however HMRC is encouraging traders to use the new format in readiness for the implementation of CERTEX at a later date.  Traders will not receive CERTEX specific messages for these movements in the Customs Declarations Service (CDS) so they must continue to monitor the Goods Vehicle Movement Service (GVMS) at GVMS locations or the respective inventory system at inventory locations. For detailed guidance, please visit GOV.UK.  Moving goods from Rest of World to Northern Ireland   This delay means traders must not use the new Common Health Entry Document (CHED) format on their declarations from 28 June 2025. They must continue to use the existing format found in Appendix 5a, for example, ‘GBCHD2025.1234567’.  If they have pre-lodged any declarations using the new format these must be changed before arrival on the CDS. Failure to use the correct CHED format will result in rejections or holds on goods once the goods arrive and potential delays in getting the goods released. Traders should continue to monitor CDS for any ‘ALVS’ messages.  HMRC will provide further information in due course and has confirmed that the processes for making a declaration or obtaining a licence remain unchanged. It has also been confirmed that HMRC’s guidance on C085 still stands; no changes are being made to this. For support for goods in movement, contact the Department of Agriculture and Rural Affairs on 0300 200 7852 or email daera.helpline@daera-ni.gov.uk. For general support with freight movements, traders can contact the Trader Support Service team, or call the HMRC Customs and International Trade helpline on‌‌‌ 0300‌‌‌ 322‌‌‌ 9434‌‌‌ (textphone 0300‌‌‌ 200‌‌‌ 3719).   For support with parcels movements, traders can contact their parcel express operator. Please note this change does not impact express operators moving consumer parcels under the UK Carrier Scheme.   Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, Search the register of customs agents and express operators, Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Software developers providing customs declaration software, Known error workarounds for the Customs Declaration Service (CDS), Authorisation type codes for Data Element 3/39 of the Customs Declaration Service, Reading notes for Declaration Category Data Sets: CDS Declaration and Customs Clearance Request Instructions, CDS Declaration Completion Instructions for Exports, Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS), CDS Declaration Completion Instructions for Imports, Appendix 21: Import Declaration Category Data Sets, and 4-digit to 3-digit procedure to additional procedure code correlation matrix for imports.