EU exit corner – 30 September 2024

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. 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. We also bring news of changes to excise goods legislation for Northern Ireland which take effect from 1 October 2024 and remind you that the next changes in the Windsor Framework do not commence from 30 September 2024 and have been delayed to 31 March 2025.

Changes to excise goods legislation for Northern Ireland

Legislation takes effect from 1 October 2024 which makes several changes to the holding and movement of excise goods in Northern Ireland. The purpose of this legislation is to make “technical fixes to the statute book to better implement the EU excise provisions applicable in Northern Ireland under the Windsor Framework of the EU Withdrawal Agreement”.

More information is available at the following links:

• Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024, SI 2024/941, and
• Policy paper.

Miscellaneous updates to guidance and publications

• CDS Declaration Completion Instructions for Exports,
• Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS),
• Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),
• CDS Declaration Completion Instructions for Imports,
• 4-digit to 3-digit procedure to additional procedure code correlation matrix for imports,
• 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 Customs Clearance Request Completion Instructions for Inventory Exports,
• Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS),
• CDS BIRDS Declarations and Customs Clearance Request completion instructions,
• National additional codes to declare with Data Element 6/17 of the Customs Declaration Service,
• Appendix 23 Imports: Declaration Category Data Sets,
• Upload documents and get messages for the Customs Declaration Service,
• Moving goods between Great Britain and the UK Continental Shelf,
• Trade Specialised Committee on Administrative Co-operation in VAT and Recovery of Taxes and Duties,
• Report a problem using the Customs Declaration Service.