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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 and Cabinet Office Borders bulletins are also available. HMRC has also asked us to advise that the UK intends to open the Import One Stop Shop Scheme for businesses established in Northern Ireland for registration from 1 March 2024. Full guidance is due to be published soon. And finally, Saturday 3 February 2024 saw the return of the Northern Ireland Assembly after a two-year absence.
Deal with DUP sees return of Northern Ireland Assembly
Last week the DUP and UK Government reached a deal which culminated on Saturday in the return of the Northern Ireland assembly. After the deal was announced earlier in the week, the UK Government published the accompanying Command Paper and associated documents, including legislation, which sets out more detail. The agreement and corresponding legislation were then debated in Parliament.
Essentially, the Windsor Framework (UK Internal Market and Unfettered Access) Regulations 2024 will amend the UK Internal Market Act 2020 in order to provide protection in law against exit procedures on goods moving from Northern Ireland to Great Britain. The regulations amend the Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020 to ensure that unfettered access benefits Northern Ireland traders only, not businesses which may divert goods to Northern Ireland to obtain the same benefit.
The Institute expects UK Government officials to provide more information in due course on what this specifically means for traders and will advise accordingly in Chartered Accountants Tax News in future.
Miscellaneous updated guidance etc.
Recently updated guidance, and publications relevant to EU exit are set out below:-
CDS Declaration Completion Instructions for Imports;
Appendix 23 Imports: Declaration Category Data Sets;
Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes;
Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020;
Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020;
Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020;
Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020;
Receive goods into and remove goods from an excise warehouse (Excise Notice 197);
Appendix 22: Declaration Category Data Sets Landing Page and Introductory Text;
Simplified Procedures Exclusions List of Procedure and Additional Procedure Codes for exports
CDS Declaration Completion Instructions for Exports;
Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes;
Appendix 24: Declaration Category Data Set; and
External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service.
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