In this week’s EU exit bulletin, we bring you the latest guidance updates and publications including news about several aspects of the customs declarations service and responses received from HMRC on EU exit issues. The most recent Borders Weekly Stakeholder Bulletins from 24 and 31 March are available.
EU exit responses from HMRC
In January, the Institute wrote to HMRC seeking updates on four EU exit issues. HMRC have now responded – you can read the response on our website.
At a recent meeting on the Windsor Framework, the Institute also queried if the Trader Support Service would be made permanent and not cease on its extended deadline of 31 December 2023. HMRC have now responded to that query as follows:-
“Thank you for your question regarding the future of Trader Support Services (TSS) service, at our recent NI JCCC meeting 28 February’23 (Overview of the new draft Windsor Framework).
Over the coming weeks, we will work closely with you to set out more detail on these arrangements; to help your members to prepare for the changes ahead; and ensure that we have provided clarity and certainty to businesses on the way forward. We will provide you with further updates on how we will be doing this in due course.
For now, the TSS will continue to support businesses in moving goods into Northern Ireland.
Businesses should continue to move their goods into and out of Northern Ireland in the same way as they currently do, using existing published guidance to support them to move their goods. Relevant guidance will be updated in due course, and we will give businesses time to prepare for new requirements.
You can find more information regarding the announcement in the Command Paper.
Current guidance can be found at:
Customs Declaration Service miscellaneous updates
Using cash accounts
If a business needs assistance with using a cash account for Customs Declaration Service (“CDS”) declarations, call HMRC on 0300 322 7064 and select option 1. Alternatively, email customsaccountingrepayments@hmrc.gov.uk with ‘Use a cash account for Customs Declaration Service declarations’ in the subject line.
Updated contact information
Updated contact information has been provided which should be used if problems occur when using the CDS.
For issues when moving goods across the border, a new online form should be used. This is designed to make resolving issues with the customs declaration process as easy as possible. HMRC aims to deal with urgent queriers in two hours; all other enquires should receive a response within 24 hours.
If the problem relates to:
- registering for the CDS service - email ISBC.eoricontact@hmrc.gov.uk;
- The CDS dashboard in GOV.UK service webpages or interfaces - raise a support ticket by selecting the ‘Get help with this page’ link at the bottom of the screen that identifies the issue; or
- Trader Dress Rehearsal issues – email tdrcommunications@hmrc.gov.uk.
Stuck CDS import declarations
HMRC are currently reviewing what went wrong during the recent incident which caused some import declarations in the CDS to become stuck. As a result of the review, some declarants may have submitted duplicate declarations for the same movement leading to import duty and VAT being paid twice.
Any declarants that made duplicate declarations should check their records to see if double payments have been made. If they have, submit a C285 form to get a refund. HMRC is urging anyone impacted to do this as soon as possible.
If a Movement Reference Number (“MRN”) could not be obtained for pre-lodged declarations due to IT issues and the goods were moved without the MRN, you will need to manually arrive your declaration.
Miscellaneous updated guidance etc.
The latest guidance updates, and publications relevant to EU exit are as follows:-