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 House of Lords Northern Ireland Scrutiny Committee has sought further information from the Government on the impact of the EU’s plans to remove customs duty relief from low-value parcels entering the EU and to introduce a handling fee for goods ordered directly from non-EU countries.
Northern Ireland Scrutiny Committee seeks information on EU’s customs duty plans
Last month, the House of Lords Northern Ireland Scrutiny Committee published a letter it received from Lord Livermore, Financial Secretary to the Treasury, in which he estimated that 75-85 percent of parcels moved between GB and Northern Ireland do so using either the UK Carrier Scheme, or the UK Internal Market Scheme. This means that they would be exempt from any customs duty charged as a result of changes by the EU which will remove the duty relief for small parcels (valued at or under £135/€150) and the EU’s proposals to introduce a €2 handling fee from 1 November 2026.
The Committee Chairperson subsequently responded to this letter asking for an assessment of the impacts on businesses and consumers for small parcels not covered by the UK Carrier Scheme or the UK Internal Market Scheme and on how the Government will minimise those impacts. Further information was also requested on planned engagement with industry stakeholders.
In the November 2025 Autumn Budget the UK Government announced that from March 2029 at the latest it will be removing customs duty relief on low value imports entering the UK. It subsequently consulted on the design of new customs arrangements relating to low value imports which closed in March 2026.
Miscellaneous guidance updates and publications
This week’s miscellaneous guidance updates and publications are as follows:
External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service,
- National additional codes to declare with Data Element 6/17 of the Customs Declaration Service,
- 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),
- Pay for imports declared using the Customs Declaration Service,
- CDS Declaration Completion Instructions for Exports,
- Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),
- CDS Declaration Completion Instructions for Imports,
- 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,
- CDS BIRDS Declarations and Customs Clearance Request completion instructions,
- Appendix 2: DE 1/11: Additional Procedure Codes,
- Appendix 1: DE 1/10: Requested and Previous Procedure Codes,
- Making an import declaration in your records, and
- Report a problem using the Customs Declaration Service.
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