
We reported in March that the Federation of Small Businesses (FSB) was pressing the Government to open the Single Trade Window, in order to simplify small traders’ interactions at the border, and was calling on HM Revenue & Customs (HMRC) to carry out a comparative analysis of countries that have already implemented a single window for customs.
The Government seems to have been paying attention as it has now published legislation which will pave the way for meeting the FSB’s demands.
The Single Trade Window (Preparation) Regulations 2023 (SI 2023/431) can be found here.
Coming into force on 8 May 2023, they authorise the Commissioners for HMRC to incur expenditure to pave the way for the establishment of a single window in accordance with the United Kingdom’s obligations under Article 118 of the UK-EU Trade and Cooperation Agreement (TCA).
The World Customs Organisation (WCO) defines such Single Windows as “a facility that allows parties involved in trade and transport to lodge standardised information and documents with a single entry point to fulfil all import, export, and transit related regulatory requirements”.
More details of the plan to introduce the Window, which is a key commitment of the Government’s 2025 Border Strategy can be found in a Cabinet Office policy paper available HERE.

















