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Cross-border developments and trading corner – 27 April 2026

Apr 27, 2026

In this week’s cross-border developments and 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 Government’s Borders Directorate Communications Team has sent a reminder about the launch last week of the revised returned EU consignments process which featured in last Monday’s Chartered Accountants Tax news. 

Cross-border guidance updates and publications 

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

  • UK Trade Tariff: duty suspensions and autonomous tariff quotas, 
  • Register to complete origin declarations under the UK-India Free Trade Agreement, 
  • Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Additional Procedure Codes, 
  • Submit a pleasure craft report, 
  • Internal temporary storage facilities (ITSFs) 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, 
  • Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS), 
  • Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS), 
  • Amend or cancel a Customs Declaration Service import declaration, and 
  • Classifying ceramics for import and export. 
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