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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The Import Data Set

Imports Imports will arise in the Republic of Ireland for goods moved from Great Britain and Northern Ireland (if applicable). Movements from the Continent through the UK land bridge are subject to the similar transit procedure set out in another chapter. The form of declaration interface offered by software providers differs from provider to provider. […]

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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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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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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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Customs Procedures

Customs Procedures Although a declaration to free circulation with payment of duties and VAT may be the norm it is only one of a number of customs processes or procedures that can apply. If there is no prior import declaration the safety and security declaration acts by default as a declaration to temporary storage. In […]

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Customs Duty and VAT

Customs Duties In the event of a no deal, Brexit customs duty and import VAT would apply at the point of entry into Ireland. The applicable duty would be determined by the commodity code for the particular goods in the customs tariff. Ireland will be obliged by law to charge the third country duty rate on […]

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Other Declarations and Returns on Import

Summary Declaration and Customs Control The Import Control System is an electronic system for lodging summary declaration in EU states. It is distinct from the AEP system notwithstanding that the overlap of data is considerable. The requirement for advance electronic information is part of the framework of standards to secure and facilitate global trade (SAFE). […]

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Import Declaration

Declarations and Import Procedures The following procedures apply to the importation of goods into Ireland from Great Britain after the effective date of Brexit. Before the movement of goods commences it is effectively necessary to have completed and have had accepted an export declaration on the UK side and to complete and have accepted an […]

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Import Declaration Processing

Declaration Assessment Although the import declaration may be made in advance, the final acceptance of the declarations takes place only when the goods arrive in the EU(or the UK’s border in the reverse scenario). The goods are declared to customs through an import declaration. At this point, the shipment may be subject to EU (or the UK […]

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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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Customs Valuations

Valuation Additions There is a series of six valuation methods. The must be considered sequentially. The first and most important method of valuation is the transaction value method. If it can be used, it must be used. This is used in almost all cases and will be the purchase price in an arm’s length sale. […]

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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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How Brexit Disrupts Trade

Changed Terms of Trade and Disruption Brexit would change fundamentally the terms on which trade is undertaken between the United Kingdom and Ireland. There are several important aspects of the post-Brexit environment that are very detrimental to free-trade and are likely to make many businesses which are now economic and sustainable, unsustainable or to cause […]

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Overview (Hard Brexit Scenario)

Context of Hard Brexit Scenario Articles The “Hard Brexit Scenario” articles in this section set out some consequences that would arise unless other arrangements are made between the UK and the EU,  in the event of a no deal “hard” Brexit in which the United Kingdom automatically leaves the EU on 31st October 2019 (may also apply to new exit date on 31st December 2020). As […]

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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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