Paul McMahon – Brexit – An Irish Guide

Using UKNI Marking

Guidance Using the UKNI marking Find out if you will need to use the new UKNI marking and how to use it. From: Department for Business and Trade Published 31 December 2020 Last updated 3 October 2023 — See all updates Get emails about this page Applies to Northern Ireland Contents Overview Check whether you need […]

Placing Goods on NI Market

Guidance Placing manufactured goods on the market in Northern Ireland What you need to do to comply with regulations on manufactured goods you place on the Northern Ireland market. From: Department for Business and Trade Published 31 December 2020 Last updated 3 October 2023 — See all updates Get emails about this page Applies to Northern […]

Placing Goods on GB Market

Applies to England, Scotland and Wales Contents Overview Check which rules apply Placing products on the market UKCA in other territories The government intends to extend recognition of the CE marking for placing most goods on the market in Great Britain, indefinitely, beyond 31 December 2024. These updates apply to the 18 regulations that fall under the Department […]

GB Border 23 Summary

1.1 Background and context for this document In April 2023, the UK Government published a draft ‘Border Target Operating Model’, applicable to imports from all countries into Great Britain, including the EU. In it, we outlined how our proposals sought to balance the need for effective border controls with the need to support businesses with import […]

GB Border Model 23

2. Guide to this Document This document is designed to help UK importers and exporters and their supply chains, the border and logistics industry, ports, and other interested stakeholders including the UK’s trading partners understand the new Border Target Operating Model and related improvements to the UK border occurring ahead of 2025. 2.1 Section 1: Border Target […]

GB Border 23 Safety & Security

5. 1.2. The new Safety and Security model 5.1 Background Safety and Security declarations support our fight against illicit goods such as drugs and weapons entering the UK from abroad. Safety and Security declarations help to ensure that interventions at the border are based on risk. The level of data collected needs to be proportionate and sufficient […]

GB Border 23 SPS

6. 1.3. The new Sanitary and Phytosanitary goods model for Great Britain 6.1 Background Import controls are a critical element of all effective biosecurity and public health systems. They protect public health, plant health and animal health and welfare. Controls provide assurance, they allow the interception of non-compliant consignments and they enable the tracing of goods if […]

GB Border 23 Transit

7.1 Overview Traders can use a customs facilitation, known as the ‘Common Transit Convention’, to move goods into, out of, and through the UK. The Common Transit Convention allows for customs processes to be suspended as goods move through different customs territories until the final point of destination. Traders can also use Sanitary and Phytosanitary transit […]

Border 23 GB to Ireland

8.1 Border Target Operating Model On 27 February 2023, the UK and EU agreed the Windsor Framework, providing a fundamentally new set of arrangements to restore the smooth flow of trade within the UK internal market; safeguard Northern Ireland’s place in the Union; and address the democratic deficit that was otherwise at the heart of the […]

GB Border Implementation 23

9. Section 3: Border industry and port requirements 9.1 Infrastructure Infrastructure requirements for Sanitary and Phytosanitary controls Live animals, animal products, high risk food and feed of non-animal origin and medium and high risk plants and plant products must come through a port of entry with the relevant Border Control Post (BCP), previously known as a Border […]

GB Import Procedures 23

13. Annexes 13.1 Annex A: New ENS (Safety and Security import declaration) dataset Mandatory fields (20 fields) Local reference number Consignor Person lodging the summary declaration Consignee Country(ies) of routing codes Mode of transport at the border Identity of means of transport crossing border First place of arrival code Date and time of arrival at first place […]

Plants GB to NI

Moving plants from Great Britain to Northern Ireland What growers and traders need to do to move plants (including plants for planting, seeds, used agricultural and forestry machinery and vehicles and seed potatoes) using a Northern Ireland plant health label (NIPHL). This guidance comes into effect on 1 October 2023. Businesses should follow the existing rules […]

Windsor Parcel Scheme

This page provides further detail on the new arrangements for parcels, which will be in place from the end of September 2024. This guidance sets out further operational information on the relevant legal obligations that apply, which are set out in the relevant legal texts (these are set out on a dedicated page). In addition […]

NI Retail Movement Scheme

Policy paper Northern Ireland Retail Movement Scheme: how the scheme will work Updated 1 September 2023 Northern Ireland Retail Movement Scheme The Windsor Framework establishes a new way to move prepacked retail goods from Great Britain (England, Scotland and Wales) into Northern Ireland. It’s called the Northern Ireland Retail Movement Scheme. The scheme will start […]

Border Operating Model 2023

Windsor Implementation July 23

Background On 27 February the UK and EU agreed the Windsor Framework, providing a fundamentally new set of arrangements to restore the smooth flow of trade within the UK internal market; safeguard Northern Ireland’s place in the Union; and address the democratic deficit that was otherwise at the heart of the original Northern Ireland Protocol. […]

Retail Movement Scheme Registration

Northern Ireland Retail Movement Scheme: how to register and seal consignments From 1 September 2023, businesses that sell or facilitate movement of food in Northern Ireland can register for the Northern Ireland Retail Movement Scheme. Registering for the scheme From 1 September 2023 all businesses responsible for selling or facilitating the movement of food for […]

Retail Movement Scheme; Mixed Loads

Northern Ireland Retail Movement Scheme: groupage and mixed load consignments How to move groups of agrifood products from Great Britain (England, Scotland and Wales) to Northern Ireland, which may include consignments of Northern Ireland Retail Movement Scheme (NIRMS) goods and consignments of non-NIRMS goods. This guidance is for traders and hauliers moving consignments of scheme-compliant […]

Retail Movement Scheme Labelling

Overview From 1 October 2023, businesses in Great Britain (England, Scotland and Wales) will be able to move prepacked retail goods as well as certain loose goods including fruit and vegetables through the “green lane” to Northern Ireland, under the Windsor Framework. This is the Northern Ireland Retail Movement Scheme. From this date, there will […]

Labelling Packaging Medicines

Announcement of Measures The Windsor Framework sets out a long-term solution for the supply of medicines into Northern Ireland. It will ensure that medicines can be approved and licensed on a UK-wide basis by the Medicines and Healthcare products Regulatory Agency (MHRA). This will enable medicines to use the same packaging and labelling across the […]

Subsidies

Guidance on the scope and application of Article 10 of the Windsor Framework Updated 9 June 2023 Contents Section 1 – Summary Section 2 – Application of Article 10(1) in Northern Ireland Section 3 Application of Article 10(1) to a beneficiary located in GB Section 4 – Application of Article 10(1) to services (“servitisation”) Section […]

Internal Market Scheme Registration

Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland The government and the EU have agreed the Windsor Framework. Under the Windsor Framework, the UK Internal Market Scheme is replacing the UK Trader Scheme from 30 September 2023. If you want to join the UK Internal Market Scheme, […]

Trading Goods In & Out of NI

Trading and moving goods in and out of Northern Ireland The government and the EU have agreed the Windsor Framework. You should continue to use this guidance for now. It will be updated in due course, giving you time to prepare for any new changes. This guidance explains what you may need to do if you either: trade […]

At Risk Goods

Guidance Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU Find out if goods you bring into Northern Ireland can be declared ‘not at risk’ of moving to the EU and how to make a ‘not at risk’ declaration. From: HM Revenue & Customs Published 14 December 2020 Last […]

Remission At Risk Goods

Guidance Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland If you’ve moved ‘at risk’ goods into Northern Ireland, you may be able to claim for repayment of import duty paid, or remission of import duty deferred. You will be eligible to claim for single or […]

EU Q&A

Questions and Answers: political agreement in principle on the Windsor Framework, a new way forward for the Protocol on Ireland / Northern Ireland INTRODUCTION What is the Protocol on Ireland/Northern Ireland and what was the issue? The Protocol on Ireland/Northern Ireland (‘Protocol’) is an integral part of the European Union – United Kingdom Withdrawal Agreement. […]

Qualification Recognition UK

Recognition of professional qualifications: guidance for regulatory bodies Updated 28 June 2022 Contents Background 1.Recognition under the new general system 2.Temporary Provision of Services 3.Online processes 4.Additional information 5.Transitional and savings provisions Annex 1 – Arrangements for specific professions Print this page This document provides technical guidance for regulatory bodies on changes to the obligations […]

Immigration

Overview of the Act The purpose of the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (“the Act”) is to end free movement of persons in UK law and make European Union (EU), other European Economic Area (EEA) and Swiss citizens, and their family members, subject to UK immigration controls. The Act ends the […]

The Protocol Taking Effect

Context There is likely to be continuing uncertainty during 2020 as to the EU GB trade relationship after the effective exit date at the end of the year. This might lift only lift when a final agreement is entered. Alternatively, there may be a no-deal exit at the end of the period between EU and […]

North South (NI EU) Trade in Goods

Context This chapter deal with North South (NI EU) (and vice versa) trade. It does not deal with purchases or acquisitions where the goods may travel through GB after the effective date of Brexit so that transit obligations may apply. This may occur where the company purchases directly from Europe and the goods move through […]

Possible GB to NI Regime

Overview The broad principles of how VAT, customs procedures and regulatory checks will operate in Northern Ireland, for goods moving between NI and GB in both directions as well as goods moving between NI and the Republic of Ireland/EU (in both directions), are set out or implied in the Protocol. However, the exact functioning of […]

Possible NI to GB Regime

Context This chapter looks at the possible or likely treatment of traders’ sales into GB from NI under the NI Protocol. Once again, as in the case of purchases from GB into NI, the detailed rules have not yet been made. They are intended to be made in the EU /UK Joint Committee as referred […]

Potential NI Advantages

Context The Northern Ireland Protocol states that Northern Ireland is to be within the United Kingdom customs territory. However, for most practical purposes it is effectively in the European Union customs territory. This has significance in relation to the movement of goods from Northern Ireland into Great Britain. It may also have implications in terms […]

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. […]

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 […]

VAT on Services Overview

VAT on Services B2B The rules in relation to VAT on services are potentially complicated. The place where VAT is charged depends on the nature of the service. This may, in some cases, require registration by the trader in the other jurisdiction even under the existing rules. The basic rule is that VAT is chargeable, […]

VAT Goods Overview

Overview The VAT rules applicable to trade with Great Britain are likely to change after the effective date of Brexit. The rules that apply are likely to be those that apply to sales of goods outside the EU. The UK has updated its VAT rules so that in effect after Brexit, they will no longer […]

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 […]

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 […]

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 […]

Special Licensing and Control

Licensing / Prohibitions There may be a need to obtain import licences or export licences depending on the specific nature of the goods concerned. A greater range of licences will be required after Brexit EU wide licences and regulation will no longer be available or apply on certain specific areas. Some goods entering the EU […]

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 […]

Making the Declaration

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 […]

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 […]

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 […]

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 […]

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). […]

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 […]

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 […]

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 […]

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 […]

Companies and Incorporation Issues

Recognition of Companies There are a number of EU company law directives. They have harmonised certain critical areas EU wide. However, for the most part, the existence capacity and corporate functioning of the company is determined in most cases by the law of the member state “of incorporation”. There are EU laws which require the […]

Corporate Compliance and Administration

Directors of Irish Companies with UK only Directors The Irish Companies Act requires that certain Irish companies must have an EEA resident director. After 2021, or the effective date of Brexit if later, a UK resident director will no longer satisfy this requirement. The obligation applies unless one of the following has been obtained;a €25,000 […]

EU Competence and Direct Taxation

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and individuals in double taxation agreements and cooperation between tax authorities are derived from OECD standards. Direct […]

EU Tax Reform Agenda

Common Consolidated Tax Base Proposal The EU Commission has pursued the adoption of an EU wide common consolidated corporate tax base. It is proposed that as a fair transparent and efficient tax system. The original proposal was launched in 2011 and was relaunched in 2016 having been resisted in particular by the UK and Ireland […]

Personal Income Tax

Transition Period and New Agreement

Withdrawal and Transition The UK formally ceased to be a member of the European Union at 11 PM on 31 January 2020.The possibility of a second vote to remain no longer applies. It may not re-join without a political decision to do so followed by the completion of the long accession procedure provided for in […]

Social Security

Social Security And Free Movement Since the early days of the EU, there have been EU Social Security measures that seek to facilitate the free movement of workers. In the absence of such coordinating measures, persons may fall between the social insurance and social security systems of a number of states in which they work, […]

Withdrawal from EU Legal Perspective

Article 50 and Withdrawal The European Union is not an indissoluble Federal state. Although the United States was formed as and to a large extent remains, a union of autonomous states, the result of the 1861 -5 Civil War made it clear that states cannot unilaterally withdraw. The Civil War was triggered by the withdrawal […]

Withdrawal from the UK Perspecitive

UK Legal Aspects It is the departing state’s system of law which defines the terms on which the decision to leave is made. The European Union Referendum Act 2015 extended the franchise to those who ordinarily voted in elections to the House of Commons (which included UK Irish and nationals of Commonwealth countries. It did […]

May Government Triggers Brexit

New UK Prime Minister David Cameron announced his resignation at 8:30 AM the day following the referendum vote to leave the European Union. The forerunners to succeed him appeared to be Boris Johnson who had been very prominent in the leave campaign and Theresa May who had supported remain, albeit with apparent reserve. Gove who […]

Negotiations Begin

EU Negotiation Guidelines On 19th April 2017, the EU Council (excluding the UK) adopted guidelines setting out its position on the negotiations with the UK in relation to its withdrawal from the EU. The guidelines defined a framework for the negotiations under Article 50 and set out the overall position and principles which the EU […]