This week’s EU exit corner, 25 September 2023

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. We also update you on recent developments in relation to the Windsor Framework and the latest Trader Support Service bulletin is available. The Institute was also in attendance last week at the latest UK Domestic Advisory Group meeting.

Windsor Framework update

The House of Lords Protocol Sub-Committee on the Protocol is holding a follow-up evidence session on the implementation of the Windsor Framework. The UK Government has also now responded to the Committee’s report published in July.

Various pieces of secondary legislation (set out below) have recently been published to implement the Windsor Framework and specifically the new trade operating model including the green and red lanes for agri-food and retail scheme which are due to commence later this week from 1 October. The House of Commons Library has published a briefing on the new rules for trading with the EU.

The secondary legislation published is as follows:-

• Windsor Framework (Retail Movement Scheme: Public Health, Marketing and Organic Product Standards and Miscellaneous Provisions) Regulations 2023;
• Windsor Framework (Enforcement etc.) Regulations 2023.
• Windsor Framework (Retail Movement Scheme) Regulations 2023;
• Windsor Framework (Plant Health) Regulations 2023;
• Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023
  Windsor Framework (Financial Assistance) (Marking of Retail Goods) Regulations 2023; and
• Postal Packets (Miscellaneous Amendments) Regulations 2023.

UK Domestic Advisory Group meeting

Last week, the Institute was represented at the latest Domestic Advisory Group (“DAG”) meeting. The UK DAG is a consultative body designed to enable the government to hear from those most affected by the operation of the UK-EU Trade and Cooperation Agreement (“TCA”). The DAG has now established five sub-groups as follows, each of which reports back to the DAG on key issues with implementation of the TCA:-

• Trade and Customs;
• Regulatory Co-operation and Level Playing Field;
• Business and Labour Mobility;
• Energy and Climate Change; and
• Nations and Regions.

Chartered Accountants Ireland participates in the Nations and Regions sub-group and would welcome your feedback on any issues specific to Northern Ireland. Readers are advised to note that the Windsor Framework is outside the remit of the UK DAG.

In November, a further DAG meeting is scheduled to be held in advance of the annual UK-EU Joint DAG which the Institute will be attending.

Miscellaneous updated guidance etc.

The following updated guidance, and publications relevant to EU exit are available:-

• External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service;
• Smart watch straps, watch bands and watch bracelets (Tariff notice 11);
• Transit newsletters — HMRC updates;
• Register with the UK ID issuer if your business is involved in the supply of tobacco products;
• Simplified rates for bringing personal goods into the UK; and
• Moving goods out of Great Britain using transit: step by step.
• Search the register of customs agents and fast parcel operators
• Transit newsletters — HMRC updates
• Delaying declarations for goods brought into Great Britain
• List of goods imported into Great Britain from Ireland that are controlled
• Moving qualifying goods from Northern Ireland to the rest of the UK; and
• Apply to use simplified declarations for imports.