Cross-border developments and trading corner – 20 October 2025

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. In a recent meeting of the Northern Ireland Joint Customs Consultative Committee, HMRC confirmed that the process is ongoing to deliver a permanent service beyond the end of 2025 which will provide the same services as the current Trader Support Service (TSS). For several years, Chartered Accountants Ireland lobbied the UK Government for a permanent solution to the TSS which would continue to provide  free support to help businesses move goods between Great Britain and Northern Ireland by facilitating customs and safety declarations. 

Miscellaneous guidance updates and publications

This week’s miscellaneous guidance updates and publications are as follows:

• 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,
• 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,
• Customs, VAT and excise UK transition legislation from 1 January 2021,
• Apply for repayment of import duty and VAT (CHIEF),
• Importing sanitary and phytosanitary controlled goods into Great Britain that interact with the Border Trade Matching Service, and
• External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service.