Getting Started with Customs

Customs Scenarios The risk of customs and related controls lies both in the event of a hard Brexit with a sudden kicking in of customs duty and customs compliance costs and in a longer-term soft Brexit. In this latter event, there may be GB – RoI customs controls and possibly special solutions for Northern Ireland. […]

Read More

Customs Declarations and Returns

Overview and Context The purpose of this chapter is to set out the data requirements which apply both on exports from Ireland to the UK imports into the UK and exports from the UK to Ireland under the EU customs code which has been replicated UK law and will take effect on Brexit and under […]

Read More

Customs Handling

Customs Issues Customs procedures worldwide require both export declarations and import declarations. The export declarations are necessary for statistical, VAT, customs control, regulatory and other issues. Effectively the signal to proceed, green routing or equivalent, must be given both on the export and import side to transport smoothly/seamlessly to the state of import. There may […]

Read More

The Import Data Set

Imports The following data is the basis of both import and export customs declarations as well as transit declarations. The parts of the data relevant to safety and security are used to make the entry summary declaration to the state of import and the exit summary declaration in the state of export. These latter declarations […]

Read More

The Export Data Set

Exports Exports will arise in the Republic of Ireland side respect of direct sales to the United Kingdom. The basic obligation on the export side is to make an exit summary declaration (a safety and security declaration) and a customs declaration to Revenue in the case of export and the Republic of Ireland and to […]

Read More

Tariff and Valuation Issues

The EU and UK Tariff Rules that will apply In the event of a hard Brexit, the supposition and likely position are that the EU customs code that applies to imports and exports out of European at present would apply to the United Kingdom as a “third” or external country. The United Kingdom has enacted […]

Read More

Northern Ireland Possibilities

NI Sales Under the Withdrawal Agreement, if it is approved or in an amended version of it is approved, the infamous “backstop” provides a customs union and regulatory alignment between the EU and Northern Ireland until some new better solution is found that avoids a hard border in Ireland. Of course, as noted above, in […]

Read More

Customs Declaration by Logistics Provider

Ascertaining the Logistics provider’s Capacity The nature of freight forwarder and logistics providers services differs from provider to provider. In some cases, a freight forwarder is more of an agent arranging transportation and undertaking customs services. In other cases, the forwarder is more of a carrier providing a whole range of services either directly or […]

Read More

Customs Declaration by Traders

Irish and UK Side In order to complete customs on both the UK and Irish sides an establishment i.e. company, partnership or branch will be required in each jurisdiction. Where the following refers to completing declarations on the UK side, it is assumed that such is in the case. Where this is not the case, […]

Read More

Simplifications

Reliefs against Duties (Hard Brexit) There are some reliefs from customs duties which may be important if there are customs duties in the first place, such as in a hard Brexit. The reliefs may be reflected in a deferment of duty of in a lower rate of duty. Some reliefs depend on how the particular […]

Read More

Authorised Economic Operators

AEO and Trusted Trader Status A lot of the discussion around alternative arrangements and simplifications post-Brexit has been about there being further degrees of trusted trader status which might be recognised both by the Irish and UK Revenue. Such developments are possible and would be likely to be much more widely available than the AEO […]

Read More

Origin Issues

Origin The origin of goods 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 will be zero duties on all or nearly all goods. In […]

Read More

Transit and the UK Land Bridge

Issues with EU Exports Traders should discuss with their  logistics provider / freight forwarder the practicalities, options and costs of continuing to supply EU based customers and import from EU based suppliers after Brexit. It may be that the solution involves using a different route whether by sea or even air transport. Obviously, questions of […]

Read More

Transit Simplifications and Data

Transit Simplifications The customs authorities may authorise simplifications. An application must be made and granted for the simplification. Traders or carriers who regularly use the transit arrangement and can show compliance an ongoing basis may be permitted simplification. They are required to keep records and customs authorities are entitled to control and supervise the procedures. […]

Read More

VAT on Export of Goods B2B

Overview Brexit would change the position in relation to VAT unless some kind of special EU UK-VAT arrangement is entered. The present EU arrangements would apply in respect of all territories except the United Kingdom. It is distinctly possible in the longer term in the context of a Brexit trade agreement between the UK and […]

Read More

VAT on Import of Goods B2B

Overview Purchases from UK and EU At present VAT registered traders’ purchases from the UK and the EU are dealt with as intra-EU acquisitions. They are zero-rated by the supplier and that traders self-account for VAT on traders’ Irish VAT return. In effect, this would mean that the notional VAT on acquisition in Ireland is […]

Read More

INCOTERMS

International Sale of Goods It is essential that there is a clear written contract between buyer and seller, specifying what has to be delivered and the terms of sale.  Supply contracts should set out where the goods are to be delivered.  It should specify who is responsible for every stage of the journey, including custom […]

Read More

C INCOTERMS

Cost and Freight Cost Insurance Freight Under Cost and Freight (CFR) and Cost Insurance Freight (CIF), the seller is responsible for arranging and paying for the main carriage. The risk of damage and loss rests with the buyer. CFR and CIF are used in relation to transport by sea or inland waterways. Under Cost and […]

Read More

F INCOTERMS

Free Terms The terms Free Carrier (FC or FCA), Free Alongside Ship (FAS) and Free on Board (FOB) provide that the seller is responsible for arranging for and delivering the goods to a carrier.  FOB and FAS refer to sea or inland waterway transport. Under FAS the seller must complete all export documentation and is […]

Read More