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 29th March 2019. This […]

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Irish Customs Issues [2019]

Default Position In the event of the so-called hard Brexit by which United Kingdom leaves the European Union on 29 March 2019 (postponed to 31 October 2019), 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 [2019]

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). Customs obligations arise for each export and each import. Because of the risk issues from the respective revenue authorities involved, the controls […]

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Irish Import Customs Procedures [2019]

Declarations to Revenue Every import requires an entry summary declaration and an import declaration. The entry summary declaration and import declaration must be made separately notwithstanding that the overlap of information is considerable. Special software is necessary to communicate with the revenue authorities’ systems. Certain messages and notices can be completed through the Revenue online […]

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UK Land Bridge – Transit [2019]

Transit Transit procedures apply where goods are transported from Ireland to continental Europe through the UK  ‘land bridge’. The United Kingdom has recently acceded to the Common Transit Convention by which it recognises EU transit movements as valid in the United Kingdom. The convention avoids the necessity of making a double set of declarations both […]

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UK Customs Policy and Simplifications [2019]

Overview At present, movements of goods between Ireland and the UK are not subject to customs and most other controls. They are similar in status to movements within a single country. In contrast movements from an EU country to a country outside the EU whether by way of import or export are subject to the […]

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UK Good Standards [2019]

Mutual Recognition Regulation across the EEA If you are exporting ‘non-harmonised goods’ such as pet animals, foodstuffs, furniture, fireworks, tobacco, vehicles or precious metals, you need the technical rules under UK law. Published 16 October 2012 From: Department for Business, Innovation & Skills Contents Introduction The principle of mutual recognition Technical rules for specific (non-harmonised) […]

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UK Export Customs Procedures [2019]

Preparing for a ‘no deal’ EU Exit: step-by-step guide to exporting Updated 6 February 2019 Contents Introduction Step 1: register for an Economic Operator Registration and Identification number Step 2: check if you need a licence to export your goods outside the UK Step 3: find out the commodity code of your goods Step 4: […]

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UK Import Customs Procedures [2019]

Customs procedures if the UK leaves the EU without a deal Simplified customs processes for UK businesses trading with the EU in the event that the UK leaves the EU without a deal. Published 4 December 2018 Last updated 4 February 2019 — see all updates From: HM Revenue & Customs Contents Moving goods across […]

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Temporary UK Tariff Schedule

Temporary tariff regime for no deal Brexit published Government has published details of the UK’s temporary tariff regime for no deal, designed to minimise costs to business and consumers while protecting vulnerable industries. Published 13 March 2019 Last updated 13 March 2019 — see all updates From: HM Treasury, Department for International Trade, George Hollingbery, and The Rt Hon […]

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Agriculture and Food Trade

Agriculture controls EU law has strict controls in respect of the importation of agricultural, plant and food products into the European Union. There are requirements for mandatory checks in a very high percentage of cases depending under the type of foodstuff involved, as part of EU wide food safety legislation Imports of products of animal […]

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Importing / Exporting (Hard Brexit Scenario)

Brexit Customs Risk After Brexit, the European Union customs laws will no longer apply to the United Kingdom. If there is a transitional period, they will continue to apply until the end of the transitional period. United Kingdom has passed legislation which replaces the EU customs law with United Kingdom customs law on virtually identical […]

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VAT on Goods (Hard Brexit Scenario)

VAT and Brexit In the context of a no deal scenario in which the UK became a third country for VAT purposes the following provisions would apply. There is a distinct possibility that even in a no deal scenario, special arrangements may be made in respect of some VAT issues, in particular for certain purchases […]

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VAT on Services (Hard Brexit Scenario)

VAT on Services The position in respect of VAT on services is complicated and depends on the particular service involved. The position is dealt with in detail in other sections of this website. The UK proposes to adopt an identical system of VAT to the present the European Union system upon Brexit. It has already […]

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Goods Standards (Hard Brexit Scenario)

Goods standards and regulation The general principle is that once goods have been lawfully put on the market in an EU state, they can circulate freely. In many areas, there are harmonised EU standards for goods. See the separate sections on the modern EU approach to harmonisation and certification of standards. Outside of specific harmonisation, […]

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Export / Import Licences (Hard Brexit Scenario)

Import and export licensing Import and export licensing already exist both in trade outside the EU and in some cases, but to a  lesser extent in trade in goods within the EU. In the event of a hard Brexit, some imports and exports which are not now subject to licensing in trade with the UK […]

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Contractual Relations (Hard Brexit Scenario)

Effect on Contracts Brexit is likely to have an effect on many existing or ongoing contractual relationships between businesses in Ireland and the United Kingdom. The possible implications of Brexit are very much dependent on the nature and terms of the contract and the particular circumstances. Most orders and jobs are distinct contracts, so that […]

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Services (Hard Brexit Scenario)

Regulations of Services In the case of services, regulation normally applies with reference to the authorisation, licensing status and qualifications of the service provider. A range of services providers must be licensed or authorised by a competent authority in an EU member state in accordance with common EU standards. The general principle is that a […]

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Financial Services (Hard Brexit Scenario)

Banking and Payments There are common EU rules in the area of banking and payment services. The EU directives on access to the activities of credit institutions and investment firms provide for common prudential standards on supervision. After Brexit UK entities providing banking and payments services and e-money issuing may no longer rely on their […]

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Travel (Hard Brexit Scenario)

UK – EU EU states and several non-EU states are part of the Schengen area. Ireland and the UK are outside the Schengen area and have continued and will continue the Common Travel Area. After Brexit, a British citizen will be a third country national under the Schengen border code. They may remain up to […]

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Intellectual Property (Hard Brexit Scenario)

Trademarks & Community Designs EU trademarks and registered community designs are protected under EU law. They are granted by the EU Intellectual Property Office and governed by EU regulations. Rights holders may also acquire trademarks and registered design registration through the international Madrid protocol systems. They allow for a single filing application and registration in […]

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Animal Health (Hard Brexit Scenario)

Animal Movements As and from the date of Brexit, the movement of live animals between the UK and the rest of the EU including Ireland will be subject to new controls by reason of the fact that the UK will be deemed a third country for EU animal health purposes. If the United Kingdom is […]

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Plant and Plant Products (Hard Brexit Scenario)

Plants and Plant Products Generally, imports and exports of plants and plant products move freely within the EU. Some plants which are subject to risks are subject to the EU plant passport regime. Plants and plant products originating from outside the EU  travelling through the EU without an EU state carrying out checks would be […]

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Food (Hard Brexit Scenario)

Composition The UK intends to maintain its existing food safety standards, labelling and food quality standards in the event of a no deal Brexit. Compositional standards are prescribed by law in some cases in order to ensure minimum standard and quality. The compositional standards include those in relation to jam and similar products natural water spring […]

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Competition (Hard Brexit Scenario)

UK Competition Law After Brexit, the UK proposes to maintain its existing competition law which is aligned with EU competition law but is applicable to the UK level. After Brexit EU law will no longer apply. The UK Competition and Markets Authority will continue its role in policing and enforcement of competition law in the […]

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Data Protection (Hard Brexit Scenario)

 Adequacy Decision See the sections in relation to the General Data Protection Regulation which became effective in May 2018. After Brexit, the UK will become a third country for the purpose of EU data protection legislation. Subject to and in the absence of other agreements or legislation, the free flow of personal data from the […]

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