In this month’s EU exit corner, read the news of further grace periods extensions, our update from HMRC on the timing for airfreight declarations to move to the new Customs Declaration Service (“CDS”), HMRC’s warning to consumers about hidden import charges and a new deal between the UK and Switzerland.

Grace periods extended

Last month the UK government announced that it was indefinitely extending the current grace periods and easements on goods moving from GB to NI. The announcement came in the form of a written ministerial statement laid before the House of Lords by the Minister of State in the Cabinet Office Lord Frost.

In a meeting last month with HMRC (the Joint Customs Consultative Committee), it was confirmed to the Institute that the current extensions will continue indefinitely, depending on the outcome of the talks on the Protocol.

Airfreight movements – update on delay in moving to CDS

After our update last month, the Institute contacted HMRC to seek clarification in respect of how much longer air freight can continue to use the CHIEF service before moving to the CDS. From 31 August 2021, all import declarations for airfreight movements had been due to move to the CDS from CHIEF.

When we sought clarification, HMRC advised that importers using CHIEF for Rest of World (“ROW”) to NI movements should move to use CDS or the Trader Support Service (“TSS”) (due to new functionality) as soon as possible.

The use of CHIEF for all ROW to NI declarations will end on 31 October 2021. From that date onwards all ROW to NI imports (including airfreight movements) must be declared on CDS.

HMRC warning on import charges

Last month HMRC issued a warning to consumers to be aware of the potential for hidden import charges in the run up to Christmas and urged shoppers to ensure they don’t get caught out by unexpected charges when buying from overseas traders.

The UK’s departure from the EU means that some UK consumers buying presents for family and friends from EU businesses may now need to pay customs charges when goods are delivered.

The Government has published guidance for consumers to help understand the changes and when, why and how charges will need to be paid. Consumers can also find information on what may be required when sending/receiving items from friends and family abroad.

Readers are reminder that when purchasing from the EU, Northern Ireland citizens should not expect to pay import charges.

UK and Switzerland sign deal

The UK and Switzerland have signed an agreement which, according to the press release announcing the deal:-

• will ensure citizens living/working in either country can receive healthcare and an uprated State pension; and
• UK and Swiss citizens will have access to necessary healthcare when visiting either country.

The agreement covers a wide range of social security benefits for eligible individuals and is in the form of a Convention which is expected to come into force later in the year.