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Cross-border developments and trading corner – 23 February 2026

Feb 23, 2026

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. And finally, the House of Lords Northern Ireland Scrutiny Committee has published the Government’s response to its first report following its inquiry into strengthening Northern Ireland’s voice in the context of the Windsor Framework.

Miscellaneous guidance updates and publications

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

  • Inverters with maximum power point tracking functionality (Tariff Notice 2),
  • Remote internal temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service,
  • Moving sheepmeat, poultry and beef to Northern Ireland from outside the UK and EU,
  • 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,
  • How to claim a repayment of import duty and VAT if you've overpaid,
  • Report incorrect Customs Duty or VAT on items imported by post (BOR286),
  • Report a problem using the Customs Declaration Service,
  • Notice to exporters 2026/03: director jailed for illegal export, and
  • Transit newsletters — HMRC updates.
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