Businesses in Ireland will need to be ready for customs in January 2021. 

On 24 December 2020, the European Union and the United Kingdom reached an agreement in principle on the EU-UK Trade and Cooperation Agreement. As part of the agreement the United Kingdom and the European Union have agreed to a zero tariff zero quota deal. This means it provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin.  

Customs 

You will need to complete the appropriate customs declarations to allow you to move goods to, from or through GB. For Information about trade facilitation and customs procedures for trade with the United Kingdom from Revenue.ie click  here.

Customs implications of trade with GB, read information from Revenue.ie click  here.

Latest updates on rules of origin can be accessed in a tab provided further below

Latest updates on Transit can be accessed in a tab provided further below

Other important documentation – Please also note if you want to import or export animals or products of animal origin (including fish) from or to the UK (excluding NI) from 1 January 2021 you must be registered with the Department of Agriculture, Food and the Marine (DAFM). For more information, click  here. 

Additionally, if you would like to find out how to register for TRACES  which then allows for the mandatory completion of Common Health Entry Documents (CHED), click  here.

For an update from Revenue.ie on parcels click  here.

Useful links

• You will need to register for an EORI  Number. You can do that  here.
• For help with Commodity Codes businesses in Ireland should click  here.
• For Revenue updates on Brexit and VAT changes  click  here.
• For Revenue updates on Brexit seminars and informational videos  here.

Northern Ireland to Great Britain

From 1 January 2021, there will be no changes in how qualifying Northern Ireland goods move directly from Northern Ireland to Great Britain. There will be some changes for qualifying goods moved indirectly through Ireland. This qualifying goods regime forms part of a phased approach to the implementation of ‘unfettered access’.

Read the latest UK guidance click here.

Great Britain to Northern Ireland

On 24 December 2020, the European Union and the United Kingdom reached an agreement in principle on the EU-UK Trade and Cooperation Agreement. As part of the agreement the United Kingdom and the European Union have agreed to a zero tariff zero quota deal. This means it provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. 

Latest updates on rules of origin can be accessed in a tab provided further below.

Latest updates on Transit can be accessed in a tab provided further below.

Bringing goods into Northern Ireland from Great Britain and from outside the EU.

The Northern Ireland Protocol confirmed that goods from Great Britain which remain in the UK’s customs territory will not be subject to tariffs however from 1 January 2021, you will need to make customs declarations when bringing goods into Northern Ireland from Great Britain or from outside the EU.   

For all goods:

You will need to know what customs paperwork is required and consider which category your goods fall into, either at risk or not at risk. (For at declaring goods at risk or not at risk – see ‘Next Steps’ section below).

Customs Paperwork

• An entry summary (safety and security) declaration must be submitted before the goods arrive click here.
• A declaration will need to be made when he goods arrive click here.
• Prepare for supplementary declarations and have your information ready for reporting – read more from TSS about about how to prepare and what information you will need here.



Next Steps

• For help with your customs documentation – Sign up for the Trader Support Service (TSS) click here.
• Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021, read about the UK Trader Scheme, and find out more detail click here.
• If you intend to bring goods into Northern Ireland which you know are not ‘at risk ’ of moving to the EU, then you can apply for authorization under the UK Trader Scheme click here.
• Check to see if you can claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain click here.
• For an update on sending parcels between Great Britain and Northern Ireland see here.

Useful Links

• Get help on UK transition with online webinars from HMRC here.
• You will need to register for an EORI Number. You can do that here for Ireland and here for Northern Ireland.
• For help with Commodity Codes –  businesses in Ireland should click here and businesses in Northern Ireland, click here.
• New Computerised Transit System (NCTS) Helpdesk , Export Control System (ECS) Helpdesk, Import Control System (ICS) Helpdesk here.
• Check when you can account for Import VAT on your VAT Return from 1 January 2021 here.
• Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU here.
• For more information on sending goods from Northern Ireland and what Customs declarations are required, click here.
• For more information onbringing or receiving goods from Great Britain and what Customs declarations are required, click here.
• For more information on the exportation or movement of live animals and animal products in Ireland click here, or for Northern Ireland click  here.
•  Register for the Mover Assistance Scheme (3 month grace on Export Health Certificates ) here.
• For more information on how to comply with REACH Regulations (chemicals ), click here.
• Another consideration would be to ensure that new packaging and labelling applied is compliant with new regulations. There is some useful information on this here.
• Simplified Customs – Use inward processing to delay or reduce import duties or VAT on goods that you process or repair. For more information, click here.
• Check if Authorized Economic Operator status could benefit you here.
• Simplified Customs – Find out what you can do with your goods when they are being processed or repaired using outward processing here.
• Trading and moving goods in and out of Northern Ireland from 1 January 2021 – Read the latest UK guidance here.
• If you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declarations you’ll need to tell HMRC, click here. For more on using CHIEF for declaring goods into or out of Northern Ireland click here.
• Look up Meursing code –  Use this tool to look up the additional code (Meursing code) for import or export of goods containing certain types of milk and sugars, click here.
• Register to make an entry summary declaration in Northern Ireland (check if you need software) here.
• DAERA EU Exit Moving goods into, out of or through Northern Ireland – latest update on Collecting and transporting  groupage consignments, read here.

EU-UK / UK-EU Trade and Cooperation Agreement provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin.   

What Next

Learn about the rules of origin paperwork requirements and how to claim preferential rates of duty in the links provided below.

Key Tip – Understand the grace period and know your commodity codes.

Until 31 December 2021, if you’re claiming preference on the basis of the importer’s knowledge or making out a statement on origin, you do not need to hold a supplier’s declaration at the time you’re claiming preference for goods imported from or to the EU. But the importer must be confident that the goods meet the rules of origin. You must make evaery effort to obtain suppliers declarations retrospectively.

• GOV.UK Claiming preferential rates of duty between the UK and EU from 1 January 2021 here.
• EU – Access2Markets Trade Helpdesk here.
• Revenue.ie useful contacts here.



Detailed guidance on the rules of origin requirements under the UK’s deal with the EU (the Trade and Cooperation Agreement) can be found here. This explains the most important provisions which businesses need to understand and comply with, in order to ensure that they pay zero tariffs when trading with the EU. This applies to both businesses that wish to export goods to the EU at zero tariffs, as well as businesses who wish to import goods from EU at zero tariffs. 

 

What are the applicable ‘rules of origin’ and what will traders need to do to comply with them?

Rules of origin are an intrinsic component of every free trade area. They determine the ‘economic nationality’ of products when these have been produced using components or materials made in more than one country. Such rules are necessary to ensure that the products benefiting from the terms of the free trade agreement (in this case, zero tariffs, zero quotas) are either wholly obtained from or manufactured in the free trade area itself (in this case, the EU and the UK), or sufficiently worked or processed there (e.g. by setting a limit on the value of non-originating materials that can be used in order to benefit from the agreement.

This ensures that the free trade agreement benefits the operators inside that free trade area, preventing circumvention. Under the Trade and Cooperation Agreement, EU and UK traders would have to meet rules of origin comparable to those which the EU and the UK have with other trading partners. These rules and procedures are therefore familiar to our respective business operators.

The Agreement also includes specific mechanisms aimed at facilitating compliance with these rules of origin, namely:

A provision on ‘full cumulation’, which allows traders to account not only for the origin of materials used, but also if their processing took place in the territory of one of the Parties. This mechanism enables the agreement to capture to the greatest extent the value added in the free trade area.

Exporters will also be able to self-certify the origin of the goods, thereby making it easier for traders to prove the origin of their products and reducing red tape . In addition, the operators will benefit from additional flexibility in collecting documentary evidence to prove origin during the first year, to allow them to benefit from the preferences despite the little time available between conclusion and application of the Agreement.

What is Transit?

Transit is a Customs special procedure used to move goods between two parts of one Customs territory through another Customs territory. It allows for the temporary suspension of duties and checks that would usually be due on import.

 

There are eight scenarios for the use of the transit procedure for traders on the island of Ireland:

·        Sending goods from Ireland (RoI) through Great Britain (GB) to the EU26 (and  vice versa)

·        Sending goods from Northern Ireland (NI) through GB to the EU26 (and  vice versa )

·        Sending goods from GB through NI to RoI (and vice versa  )

·        Sending goods from GB through RoI to NI (and vice versa  )

 

Transit Procedures

In all the above scenarios traders who send goods using transit will need to submit an electronic transit declaration to the appropriate Customs authority. This can be done using a Customs software package or through an agent/broker – acting on the trader’s behalf. A transit guarantee is also required.

Traders who wish to carry out transit formalities at their own premises – without presenting the goods at the Customs office of departure – may apply for “authorised consignor” status.

Likewise, traders who wish to receive transiting goods at their own premises – without presenting the goods at the Customs office of destination – may apply for “authorised consignee” status.

 

Ireland Links

·        Irish Revenue guidance on “Sending goods from Ireland to an EU Member State through Great Britain (GB)” – click  here.

·        Irish Revenue guidance on “Sending goods from Ireland to Great Britain (GB), through Northern Ireland (NI)” – click  here.

·        Department of the Taoiseach guidance on “Trading GB-NI via Dublin after 1 January 2021” – click  here.

·        Department of the Taoiseach guidance on “Trading NI-GB via Dublin after 1 January 2021” – click   here.

·        Department of the Taoiseach guidance on “Using the UK Landbridge” – click   here.

·        Submit transit declarations to Irish Customs by electronic means – click  here.

·        Transit guarantee – click  here.

·        Authorised consignor status – click  here.

·        Authorised consignee status – click  here.



UK Links

·        HMRC guidance on “Starting and ending transit movements in Northern Ireland using common and Union transit – click  here.

·        HMRC guidance – “Bring Goods Into Or Through The UK Using Common And Union Transit” – click   here.

·        HMRC guidance “Check if you can use transit to move goods to the EU and common transit countries”  – click   here.

·        DEFRA guidance on “Transiting animals and animal products through Great Britain” – click   here.

What is Transit?

Transit is a Customs special procedure used to move goods between two parts of one Customs territory through another Customs territory. It allows for the temporary suspension of duties and checks that would usually be due on import.

There are eight scenarios for the use of the transit procedure for traders on the island of Ireland:

·        Sending goods from Ireland (RoI) through Great Britain (GB) to the EU26 (and vice versa). Irish Revenue guidance here and here.

·        Sending goods from Northern Ireland (NI) through GB to the EU26 (and vice versa). HMRC guidance here and  here.

·        Sending goods from GB through NI to RoI (and vice versa ). HMRC guidance  here. Irish Revenue guidance here.

·        Sending goods from Northern Ireland through RoI to GB (and vice versa ). HMRC guidance here. Irish Revenue guidance here and here.

Transit Procedures

In all the above scenarios traders who send goods using transit will need to submit an

electronic transit declaration to the appropriate Customs authority (HMRC guidance here and Irish Revenue guidance here). This can be done using a Customs software package or through an agent/broker – acting on the trader’s behalf. A transit guarantee is also required (HMRC guidance here and Irish Revenue guidance here).

 Traders who wish to carry out transit formalities at their own premises – without presenting the goods at the Customs office of departure – may apply for “authorised consignor” status.

Likewise, traders who wish to receive transiting goods at their own premises – without presenting the goods at the Customs office of destination – may apply for “authorised consignee” status.

Guidance from HMRC here and Irish Revenue here.

 

Further Links

·    European Commission guidance on “Union and Common Transit”, here.

·    HMRC guidance “Check if you can use transit to move goods to the EU and common transit countries”, here.

·   DEFRA guidance on “Transiting animals and animal products through Great Britain”,  here.

Northern Ireland

To submit an export/import declaration, businesses must register with the relevant Customs authority and obtain an Economic Operator Registration Identification (EORI) number. Without this number, goods cannot be cleared for Customs. The responsibility of whether or not to serve as the exporter/importer depends on the agreed terms of trade (see Incoterms).

Moving Goods Between Northern Ireland and Non-EU Countries

From 1 January 2021 businesses in Northern Ireland will need an EORI number that starts with XI to:

·        move goods between Northern Ireland and non-EU countries, including Great Britain (England, Scotland and Wales);

·        make a declaration in Northern Ireland; and

·        get a Customs decision in Northern Ireland.

To obtain an XI EORI number, businesses must already have a GB EORI number.

The UK Government advises that Northern Ireland businesses who already have an EORI number from an EU country, will not need an EORI number starting with XI.

Businesses are also advised to register with the Trader Support Service (TSS) which has been set up to help move goods between Great Britain and Northern Ireland or bring goods into Northern Ireland from outside the UK.

Moving Goods Between the EU (Ireland) and Northern Ireland

An EORI number is not required for direct trade between the EU (Ireland) and Northern Ireland.

Key Actions

·        Click here to see if a business already has an EORI number. Insert the country prefix (e.g. GB for Great Britain) followed by the company’s VAT/tax reference number.

·        Apply for a GB and XI EORI number here.

·        Register for the Trader Support Service.



Useful Contact Details for EORI Support

·        HMRC: online form or telephone: 0300 322 9434.

 

Ireland

A Customs declaration is needed for each goods export/import between EU (Ireland) and non-EU countries. To submit an export/import declaration, businesses must register with the relevant Customs authority and obtain an Economic Operator Registration Identification (EORI) number. Without this number, goods cannot be cleared for Customs. The responsibility of who services as the exporter/importer depends on the agreed terms of trader (see Incoterms).

Moving Goods Between the EU (Ireland) and Great Britain

From 1 January 2021, businesses will need an EORI number to move goods between Great Britain (England, Scotland and Wales) and the EU (including Ireland). Businesses will require an IE EORI number for Customs declarations in Ireland and a GB EORI number for declarations in Great Britain.

Moving Goods Between Ireland and Northern Ireland

An EORI number is not required for direct trade between Ireland and Northern Ireland.

Key Actions

·        Click here to see if a business already has an EORI number. Insert the country prefix (IE for Ireland and GB for Great Britain) followed by the company’s VAT/tax reference number.

·        Apply for a GB EORI number here.

·        Apply for an IE EORI number here.

 

Useful Contact Details for EORI Support

·        HMRC: online form or telephone: 0300 322 9434.

·        Irish Revenue: ecustoms@revenue.ie or telephone: +353 1 7383677.

For more information on the importation of live animals, animal products and food and feed of non-animal origin border control posts (BCP) in the UK, click here.

Register for the Goods Vehicle Movement Service – If you’re a haulier and move goods through a port in the UK that uses the Goods Vehicle Movement Service you’ll need to register for the service to get your goods through customs.

For more information or to register, click here.

Check how to move goods through ports using the Goods Vehicle Movement Service – click here for more information. 

Useful links

• Ireland Gov.ie –  Transport and Haulage read more here.
• Dublin port brexit information here.
• Northern Ireland GOV.UK Carry out international road haulage from 1 January 2021 here.
• Transporting goods between Great Britain and the EU from 1 January 2021: guidance for hauliers and commercial drivers here.
• GOV.UK Moving goods through the Port of Holyhead here.
• GOV.UK Moving goods through the Port of Holyhead with an ATA Carnet here.
• The Border Operating Model here.
• For further information on Transit see tab above.