UK Border Model General

Overview The UK Government’s approach to negotiations means that the UK will be leaving the EU’s Single Market and Customs Union. As such, there is already considerable clarity on what businesses need to do to prepare for the end of the transition period. After the transition period, the UK Government will operationalise import controls on […]

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UK Imports Core Model Jan 2021 Stage 1

1.1.1      Overview January 2021 marks the first stage of the UK’s new import controls on goods moving to GB from the EU. This section describes the Stage 1 Core Model for importing goods – the processes that all movements must follow from January 2021. In addition to the Core Model, there will be additional requirements […]

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UK Global Tariff 2021

This is the proposed UK global tariff to apply from 2021. It sets out the rates that would apply to imports from the EU to GB in the event of a no deal exit on 31st December 2020. It is also available online here – https://www.gov.uk/check-tariffs-1-january-2021 Share this article

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Basic Customs Preparation Steps

Basic Registrations The most basic step is customs registration with Irish Revenue. Any counterpart UK company   should register with HMRC. Registration involves the issue of an EORI number. The number is based on the underlying VAT and tax number but is not automatically allocated. Any other company which is buying or selling directly from or […]

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Making Customs Declarations

Overview and Context The same broad custom dataset is used in almost all customs documents and not just import and export declarations. The so-called entry summary declaration and exit summary declaration which we mention in other chapters are effectively subsets of the full set of customs declarations. The E manifest which carriers for road, ship […]

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UK Import on Irish Exports

UK Imports An Irish exporter may be in a position to complete export declarations with Irish Revenue. Revenue may accept his declaration. An exit notice must be given in the declaration or at before approaching the border. In most cases, Revenue will not usually intervene in relation to exports, although some policing and verification will […]

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Applicable Tariff

he EU and UK Tariff Rules that will apply In the event of a no-deal Brexit, the supposition and likely position are that the EU customs code that applies to imports and exports out of Europe at present would apply to the United Kingdom as a “third” or external country. The United Kingdom has enacted […]

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Costs and Delays

Random and Systematic Interventions An Irish trader and its corresponding GB importer or exporter should seek to establish themselves as reliable and trustworthy so that  Revenue and HMRC trust consider them to be low risk. In this case, the vast majority of their movements would be green routed so that the goods effectively move freely […]

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Export Declaration Processing

Making the Declaration Either the trader or its agent, which might be a customs agent or a freight forwarder, logistics provider/carrier acting as customs agent must make the return to revenue and receive a green routing in order to proceed without any checks.Putting the customs information together involves time and resources. Stock management systems and […]

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Making the Declaration

Making the Declaration Either the trader or its agent, which might be a customs agent or a freight forwarder, logistics provider/carrier acting as customs agent must make the return to revenue and receive a green routing in order to proceed without any checks.Putting the customs information together involves time and resources. Stock management systems and […]

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Other Declarations and Returns on Export

Agents Making customs declarations in-house require liaison with the carrier and freight forwarder and increase costs on the latter’s part, which are unlikely to be avoided. If the exporter is completing the declaration itself some information will be required in advance from the carrier/logistics provider about the vehicle and means of transport and the scheduled […]

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Export Declarations

Exports There are almost never any duties or charges on exports. In some exceptional circumstances such as under the common agricultural policy issues of export refunds (subsidies) can still arise, although there are being phased out. Equally where goods are re-exported having been imported duty considerations can arise in a marginal way. Apart from this […]

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Registrations and Processes

Basic Registration A  business that imports or exports goods, to or from the UK, must register with Revenue for an economic operator registration and identification (EORI) number. In Ireland, it may be applied for by way of a simple process through ROS. The number allocated is usually an extension of the VAT number. It must […]

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Free Trade Agreements and Customs

Free Trade Agreement and Customs It is the UK’s clear position that it wishes to negotiate a free-trade agreement with the European Union (and not a customs union)  which is to apply after the effective date of Brexit. Furthermore, the UK’s declared intention is not to have a close regulatory relationship or anything approaching membership […]

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Customs Appeals

Overview Traders have the right to appeal against any decision taken by Revenue relating to the application of the customs legislation. The appeal is a two-stage process: Stage 1 – If traders are not happy with a decision by Revenue traders can lodge an appeal with the Customs Appeal Unit. Traders should lodge trader’s appeal […]

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Customs Audit

Customs Enforcement In each case (UK and RoI), there are both administrative penalties i.e. on the spot fines and criminal offences for breaches of customs obligations. Directors and persons involved in the company at a level of instrumentality who cause the company to do the relevant breach can be prosecuted individually, fined or even imprisoned. […]

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Some Customs Controls

Infringing Goods Goods which infringe intellectual property may not be imported into the EU, released for free circulation, exported, re-exported or placed in a suspensive arrangement. An application can be made to the customs authority for the detection and destruction of goods infringing intellectual property.  The legislation applies to counterfeit and pirated goods, breaches of […]

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Customs Records and Compliance

Customs Administration Obligations Traders have compliance obligations to the Irish Revenue and UK HMRC in the event of customs controls applying, regardless of whether there are customs duties or not. They are in addition to trader’s existing VAT and other obligations. However, the broad Revenue and HMRC enforcement and administration are similar, which traders will […]

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Origin

Origin Origin is not an issue in a hard Brexit.  Origin would be an issue and is likely to be an issue if and when there is a future trade agreement between the EU and the UK. There is a distinct possibility in a longer free trade agreement between the EU and UK, that there […]

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Classifying Goods

Overview Regardless of whether a trader makes its own customs declarations, uses a customs agent or logistics provider, it must ascertain the correct custom classification in order to complete import customs declarations. Many customs agents and logistics providers will not take the risk of classifying the goods, given the potential complexity in some cases and […]

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The Customs Tariff

The Tariff The tariff is a very detailed classification of all categories of goods possible in accordance with an international harmonised code, for classifying goods. It defines the customs duty and other treatment applicable to each category of goods. All goods must be classified in accordance with the tariff. Technically, there is a right or […]

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Modern Customs Systems and IT

The Core Issues in Customs There are two significant aspects of customs. The first is the actual customs duties themselves. They are paid by the importer. The duties are set out in the tariff for each specific category of goods. The cost of transport and insurance to the border is added to get the customs […]

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Irish Customs Issues

Default Position In the event of the so-called hard Brexit by which United Kingdom leaves the European Union on 29 March 2019 (may also apply to new exit date on 31 December 2020), there would be an immediate obligation to undertake customs procedures on imports and exports between the United Kingdom and Ireland. The obligation would apply on every occasion of an import and export to […]

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Irish Export Customs Procedures [No Deal]

Controls on Export An export to the United Kingdom will involve completion of the export customs procedure with the Irish Revenue and completion of the corresponding import procedure with United Kingdom revenue (HMRC). As mentioned separately, temporary simplifications may be available on the UK side. Customs obligations arise for each export and each import. Because […]

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