Post EU exit corner – 27 January 2025

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. Readers are again reminded that from 31 January 2025 an entry summary declaration (ENS) must be submitted for goods imported from the EU to Great Britain (GB). Also from the same date, HMRC has issued an email reminder about the new safety and security declarations required for all EU imports into GB.

Entry summary declarations required for certain imports from 31 January 2025

HMRC is encouraging businesses involved in importing from the EU into GB to familiarise themselves with the new ENS requirements and has provided a summary of the key information. Detailed guidance is also available on GOV.UK.

Miscellaneous guidance updates and publications

• How to claim a repayment of import duty and VAT if you've overpaid,
• Check if a business holds Authorised Economic Operator status,
• Make an entry summary declaration using the Import Control System 2,
• Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, and
• Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS).