Post EU exit corner – 18 November 2024

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. 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. This confirms that on 31 October, the Secretary of State for Northern Ireland gave notification of the start of the democratic consent process on the Windsor Framework (WF). HMRC has also published more information, including a factsheet, on the new processes which commence from 31 March 2025 for moving business-to-business (B2B) parcels from Great Britain to Northern Ireland.

WF democratic consent process

This was triggered at the end of October and provides an opportunity for the Northern Ireland Assembly to decide whether or not certain European Union (EU) laws will continue to apply in Northern Ireland. Articles 5-10 WF are specifically impacted.

The Northern Ireland Assembly EU Affairs team has put together an explainer on this democratic consent mechanism, the vote by the Northern Ireland Assembly on Articles 5-10, which is to take place by the end of 2024. You can access it here in addition to links to other useful resources.

Moving B2B parcels from Great Britain to Northern Ireland

On 19 September, the Government confirmed that the new arrangements under the WF for parcels and freight movements that were due to come into effect from 30 September 2024 were being delayed and that businesses should be fully prepared for them to commence from 31 March 2025.

HMRC has now published a factsheet setting out key information and actions to prepare for the new arrangements and has also sent a more detailed email on the changes. A webinar is being also being hosted on 21 November which is now open for registration.

You can also visit GOV.UK to: 

• find out how to apply for  UK Internal Market Scheme authorisation and the requirements you will need to meet, and

• read the statutory guidance for businesses sending parcels to Northern Ireland.

For support with general trader queries, call HMRC’s Customs and International Trade Helpline number 0300 322 9434 or textphone 0300 200 3719. 

Miscellaneous guidance updates and publications

• Transit newsletters — HMRC updates,
• Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS),
• Duties and import VAT on gifts
• Known error workarounds for the Customs Declaration Service (CDS)
• External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service,
• Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service,
• Customs Declaration Service error codes,
• Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), and
• Preparing for the new safety and security declaration requirements.