Trade Routes – Customs Paperwork
The EU-UK Trade and Cooperation Agreement, now in place, means change and will require adapting to new trading arrangements, rules and regulations.
Trade Routes
Choose from the options below to learn more about trade routes. Learn more about important trading requirements, trade information and useful FAQ’s for cross-border SMEs in Ireland and Northern Ireland.
As agreed in the Northern Ireland Protocol, which covers Trade in Goods there will be no customs paperwork requirements for the cross-border trader.
Businesses in Ireland will now need to understand customs declarations EU-UK / UK-EU Trade and Cooperation Agreement provides zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. In order to understand if you are able to claim preferential rates of duty you will need to know the rules of origin. Latest updates on rules of origin can be accessed here.
This guide sets out how what is changing and what supports are available. There are two important changes you need to be aware of in 2022.
The Revenue have provided detailed information on what additional requirements you should prepare for. For more information, click here.
Some additional supports are provided below:
If you want to import or export animals or products of animal origin (including fish) from or to GB there are important actions you need to take:
For further reading, see the links below:
This guide sets out how what is changing and what supports are available. There are two important changes you need to be aware of in 2022.
The Trader Support Service is a free government supportive programme to assist you to continue the smooth movement of goods between GB and NI. For more information, click here.
Next Steps:
Useful Links:
Important Trade Information
Important trade information for SMEs in Ireland and Northern Ireland is provided below offering a introduction to the topics and where to seek support.
Rules of origin are an intrinsic component of every free trade area, but they are complex. 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. See our dedicated page on Rules of Origin for more information. See important takeaways below:
On 15 December 2021, the UK Government announced that the new UK customs and SPS import requirements which were due to apply to imports to Great Britain from 1 January 2022 have been postponed in respect of imports of goods from Ireland. Please note that new requirements will apply for goods moving from other EU countries to Ireland via the UK Landbridge and for goods moving from the UK (excluding NI) to Ireland. Click here for further information on how these changes may impact Irish businesses is available on and for guidance from GOV.UK, click here.
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Sending goods from Ireland to an EU Member State through Great Britain (GB): 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. See the scenarios for the use of the transit procedure for traders on the island of Ireland:
Sending goods from Ireland through GB to the EU26 and vice versa: For Irish Revenue guidance, click here and here.
Sending goods from Northern Ireland through GB to the EU26 and vice versa. For HMRC guidance, click here and here.
Sending goods from GB through Northern Ireland to Ireland and vice versa: For HMRC guidance, click here for Irish Revenue guidance click here.
Sending goods from Northern Ireland through Ireland to GB and vice versa: For HMRC guidance, click here for Irish Revenue guidance here and here.
Northern Ireland: In order 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 the InterTradeIreland guide to 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 m ove goods between Northern Ireland and non-EU countries, including GB (England, Scotland and Wales), to make a declaration in Northern Ireland and to get a Customs decision in Northern Ireland. Please note that in order 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.
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. 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, click here. To apply for a GB and XI EORI number, click here. To register for the Trader Support Service which has been set up to help move goods between GB and Northern Ireland or bring goods into Northern Ireland from outside the UK, click here.
Moving Goods Between Ireland and Non-EU Countries: 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 the InterTradeIreland guide to Incoterms).
Moving Goods Between the EU (Ireland) and GB: From 1 January 2021, businesses will need an EORI number to move goods between GB (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 GB.
Moving Goods Between Ireland and Northern Ireland: An EORI number is not required for direct trade between Ireland and Northern Ireland.
As a haulier there will be new rules from 1st January 2022, from this date if you move goods between the EU and GB (England, Scotland and Wales), you must register for the Goods Vehicle Movement Service (GVMS) now as full customs controls will apply to all goods moving between the EU and GB. The GVMS system has been designed to enable fast and efficient movement of goods and will be used by many UK ports. See below for useful guidance on ports and GVMS: Sending goods from Northern Ireland through Ireland to GB and vice versa: For HMRC guidance, click here for Irish Revenue guidance here and here.
Customs FAQs for Ireland and Northern Ireland
If you wish to ask the InterTradeIreland Brexit team a question, please email brexitresponse@intertradeireland.com
No, the Protocol on Ireland and Northern Ireland has confirmed that goods can continue to move freely – without Customs controls or tariffs.
The EU-UK Trade and Cooperation Agreement took provisional effect at the start of 2021. It provides for tariff-free trade in goods between GB and the EU (including Ireland) so long as they meet origin criteria, to see if your good meet the origin criteria, click here. Goods that do not meet the rules of origin requirements will have to pay the standard tariffs that each of the EU and UK apply to imports from countries this means that customs declarations are required, although products entering GB face less onerous paperwork requirements until the end of 2021. Goods arriving in Ireland have faced full Customs import controls since January 2021.
Yes, an ATA Carnet is an international Customs document that permits the temporary importation of commercial samples, professional equipment or goods for an exhibition. An ATA Carnet is typically valid for one year and allows for movement of the goods shown on the Carnet as many times as required during this period to any of the destinations applied for. Further advice on the temporary admission of goods is available from Irish Revenue and from GOV.UK .
Ireland: Inward Processing is a Customs special procedure. It permits authorisation holders to delay or reduce import duties or VAT on non-EU goods for processing or repair. Excise duty may also be suspended. Further advice is available from Irish Revenue, click here for more information. The export side of this procedure is called Outward Processing – for temporarily exporting EU goods for processing/repair in non-EU countries. Click here for more information.
Northern Ireland: Inward Processing enables authorisation holders to delay or reduce import duties or VAT on goods for processing or repair. Excise duty may also be suspended. The UK government advises that traders applying for authorisation in Northern Ireland and GB need to complete a separate application for each. Traders carrying out work at locations in both Northern Ireland and the EU, can get a single authorisation rather than having one for each place. GOV.UK have further advice, click here for more information. The export side of this procedure is called Outward Processing. Click here for more information.
Ireland and Northern Ireland: Origin is the “economic nationality” of a product. That is where it was obtained or manufactured, rather than from where it was shipped. The country of origin of goods is a factor in determining the amount of duty payable, alongside the commodity code and value of the goods. Some countries have reduced duty rates as laid out in trade agreements – called preferential rules of origin. In many trade deals a Rules of Origin certificate is required to qualify for favourable treatment. It is the exporter’s responsibility to obtain. A certificate is often issued by a Chamber of Commerce for a price but, in some agreements, self-certification is permitted.
Ireland: Exporters must complete a Statement on Origin to claim the tariff-free preference under the EU-UK trade deal. This requires an Exporter Reference Number – with different rules for EU and GB exporters. GB exporters can use their GB EORI numbers regardless of consignment value. EU exporters can use their EORI number if the value of the consignment is below €6,000 but, if it is above this amount, they will need to be registered in the Registered Exporter System (REX) . From 2022, a Supplier’s Declaration form will be needed to support the exporter’s claim in the Statement on Origin. Irish Revenue guidance on Origin in the EU-UK TCA, click here.
Northern Ireland: Northern Ireland goods can enter the EU and GB tariff-free without requiring a Statement on Origin (and vice versa for goods destined for Northern Ireland).
Ireland: Visit the Department of Agriculture, Food and the Marine (DAFM) website for dedicated support, email Brexitcall@agriculture.gov.ie or phone: 076 106 4443.
Northern Ireland: Visit the Department of Agriculture, Environment and Rural Affairs (DAERA) website for dedicated support, email: daera.helpline@daera-ni.gov.uk or phone: 0300 200 7852.
Ireland and Northern Ireland: Detailed step-by-step guidance on how to identify commodity codes is available here.
Ireland and Northern Ireland: Commodity codes should be 10 digits long for imports and 8 digits long for exports. For a simple guide to commodity codes, click here.
Ireland and Northern Ireland: Non-binding guidance is available in the first instance from the Revenue authorities. For Irish Revenue, email: tarclass@revenue.ie and for HMRC, email: classification.enquiries@hmrc.gov.uk. Traders can apply to revenue authorities for a legally binding ruling on the correct commodity code. This is called Binding Tariff Information (BTI) in the EU/ Northern Ireland and Advance Tariff Ruling in GB. Specific guidance for Ireland is available here and for Northern Ireland here.
Ireland: The TARIC database is used to identify import duties for products entering the EU. For products entering GB, use the UK Global Online Tariff .
Northern Ireland: Traders bringing goods into Northern Ireland from outside the UK and the EU will pay the UK duty rate if the goods are not ‘at risk’ of onward movement to the EU. If they are ‘at risk’ of onward movement to the EU, use the Northern Ireland Online Tariff (this mirrors the TARIC database).
- Ireland and Northern Ireland: Customs valuation is used to determine the economic worth of goods being declared for Customs purposes. The authorities wish to ensure that goods are not being undervalued for Customs purposes as this will result in diminished revenue. This risk is seen as particularly arising particularly where buyer and seller are somehow related and market value is not applied. A summary of the EU valuation methods is available from the European Commission, click here for more information. Detailed guidance is available from HMRC here and from Irish Revenue, click here.
Ireland and Northern Ireland: The responsibility for completing Customs export and import declarations depends on what has been agreed in the contract of sale. International commercial terms, or “Incoterms”, identify where the responsibility lies between the seller and buyer (e.g. for export declarations, import declarations, transport, insurance, import VAT and Customs duty) and where risk passes from one to the other. Click here for a step-by-step guide on the subject.
Ireland and Northern Ireland: The choice about which is more appropriate will depend on the nature of the business, the number and complexity of transactions and the Customs expertise of staff. Completion in-house involves purchasing Customs software and training staff in a specialist field over time. Click here for more information.
Ireland and Northern Ireland:
· Commercial invoice.
· Proof of origin (Statement on Origin and a Supplier’s Declaration in due course), if required.
· Transport documents identifying the mode of transport and departure times for export/import.
· Information regarding the ability to pay import VAT or Customs duties direct to a Customs authority, e.g. deferment account.