This week’s EU exit corner, 7 May 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 and Cabinet Officer Borders bulletins are also available. Ahead of the next phase of the Windsor Framework which commences from 30 September 2024 for the movement of consumer parcels from Great Britain (“GB”) to Northern Ireland (“NI”), HMRC has published guidance on the new UK carrier scheme which will be used to provide authorisation to move such parcels. The UK’s Domestic Advisory Group has published various updates, including a request for new members. And finally, HMRC has sent a reminder email about the benefits of joining the UK Internal Market Scheme which provides authorisation to allow trusted traders to declare eligible goods 'not at risk' when moving them from GB to NI. 

The UK carrier scheme  

HMRC has published guidance on how to apply for the UK carrier scheme which will be used to provide authorisation to move consumer parcels from Great Britain to Northern Ireland when the next phase of the Windsor Framework takes effect from 30 September 2024. Carriers will first need to check if they can apply for the scheme which will also require an EORI number starting GB or XI. 

Proof of a permanently established Northern Ireland business address will also be needed. If a business is not established in Northern Ireland, the address of the indirect customs representative in Northern Ireland will instead be required. Proof of business address in Great Britain will also be needed. 

Applications for authorisation are now open. More information is available in the guidance as follows:- 

• Apply for the UK Carrier Scheme; 

• Sending parcels to and from Northern Ireland; and 

• Check if you can apply for the UK Carrier Scheme. 

UK Domestic Advisory Group (“DAG”) update 

The UK DAG’s Priorities report has been published and is accompanied by the following statement from its Executive Council which sets out the report’s key messages:- 

“Key messages  

• The UK Trade and Cooperation Agreement (“TCA”) DAG representing businesses, trade unions and civil societies, has published its first report.  

• The report highlights short-term TCA implementation issues, priorities for the forthcoming review of the TCA and opportunities to develop the agreement further.  

• The UK DAG is calling on the EU Commission and UK Government to heighten their engagement and regulatory cooperation on a range of issues including the energy and climate change obligations set out in the TCA, Level Playing Field commitments, trade and customs facilitation, and business and labour mobility matters, including on using e-gates and pragmatic implementation of the EU’s Entry Exit Scheme.” 

The UK Government is inviting expressions of interest by 19 June 2024 to join the UK DAG. Chartered Accountants Ireland is currently a DAG member. New applicants and existing members will be considered against the same eligibility criteria. Applicants in this campaign will be notified after the current expression of interest exercise has closed.  

Miscellaneous updated guidance etc.  

Recently updated guidance, and publications relevant to EU exit are set out below:- 

• Customs, VAT and excise UK transition legislation from 1 January 2021; 

• 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 (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; 

• Border Force customs offices list; 

• Declare your goods to authorised use and completing authorised use; and 

• Moving processed or repaired goods into free circulation or re-exporting them.