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In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. 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 UK and the Gulf States have recently agreed terms for a new free trade deal. The latest joint statement of the UK and EU’s Domestic Advisory Groups, which Chartered Accountants Ireland participates in, has been published. The Government has published guidance on the customs changes which take effect from 1 July 2026 when the EU removes the exemption from customs duty for parcels valued at €150/£135 or below (guidance will be published in due course on movements into Northern Ireland). Guidance has also been published by the EU. And finally, the House of Lords Northern Ireland Scrutiny Committee has opened an inquiry into Article 2 of the Windsor Framework.
Miscellaneous guidance updates and publications
This week’s miscellaneous guidance updates and publications are as follows:
Apply for temporary approval,
VEXP80310 - Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Supplier delivers the goods directly to a non-UK branch of a UK business,
Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes,
Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS),
4-digit to 3-digit procedure to additional procedure code correlation matrix for imports,
Appendix 2 C21i: DE 1/11: Additional Procedure Codes,
Navigate the CDS Declaration Instructions for Imports,
Simplified procedures exclusion list of procedure and additional procedure codes for CDS,
Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes,
4-digit to 3-digit procedure to additional procedure code correlation matrix for inventory exports,
Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes,
4-digit to 3-digit procedure to additional procedure code correlation matrix for inventory imports,
Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS),
Customs declaration completion requirements for Great Britain, and
Customs CDS Volume 3 Tariff, Step-By-Step Guide.
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