Financial supports In response to Brexit, a number of financial supports have been introduced to help address the challenges that it presents for Irish business. These include: The SBCI Brexit Impact Loan Scheme makes available up to €330m in lending to eligible Brexit-impacted SMEs and small mid-caps. This scheme is a successor to the Brexit Loan Scheme, […]
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EU Papers on Protocol Operation
UK Border Model Case Studies Dec 21
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
UK Border Model Dec 21
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Handling Customs
Guidance Get someone to deal with customs for you How you can hire a person or business to deal with customs for you. From: HM Revenue & Customs Published 12 January 2019 Last updated 27 April 2021 — See all updates Contents Getting help Before you get help Get someone to act directly Get someone to […]
GB EORI No.
Get an EORI number Skip to contents of guide Contents Who needs an EORI Check which EORI number you need If you move goods to or from Northern Ireland Apply for an EORI number Get help or report a change of circumstances Who needs an EORI You may need an Economic Operators Registration and Identification […]
AEO Status
Guidance Check if Authorised Economic Operator status could benefit you Find out what types of Authorised Economic Operator status you could apply for and their benefits if your business has role in the international supply chain. From: HM Revenue & Customs Published 21 September 2012 Last updated 9 September 2021 — See all updates Contents Types […]
Authorisation for Simplified Declarations
Guidance Apply to use simplified declarations for imports Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them. From: HM Revenue & Customs Published 5 November 2019 Last updated 21 October 2021 — See all updates Contents Bringing goods that are not controlled into Great […]
Authorised Consignee Status
Guidance Using your premises to start or end the movement of transit goods Get authorised consignor or consignee status to start or end movement of goods under transit at your own premises. From: HM Revenue & Customs Published 17 September 2019 Last updated 5 February 2021 — See all updates Contents Your premises Start moving goods […]
Registration and Licence Requirements
You need to register as an importer if you import things like plant or animal products, high-risk food or feed, medicines, textiles, chemicals or firearms. Register to import: fresh produce, plants or plant products ‘prohibited’ plants or plant products live fish or shellfish wood or wood products human medicines veterinary medicines chemicals controlled goods There […]
Agricultural Products
Collection Guidance on importing and exporting live animals or animal products Collection of guidance and forms for importing, exporting and moving live animals and animal products. From: Animal and Plant Health Agency and Department for Environment, Food & Rural Affairs Published 12 September 2014 Last updated 16 June 2021 — See all updates Contents Topical issues Imports or […]
Inspection of Animal Plant & Products
Guidance UK border control posts: animal and animal product imports Find an approved UK Border Control Post (BCP) to check the animals, animal products or high-risk food and feed of non-animal origin in your consignment. From: Animal and Plant Health Agency and Department for Environment, Food & Rural Affairs Published 24 January 2019 Last updated 20 May […]
Claiming Preferential Origin
Guidance Pay less Customs Duty on goods from a country with a UK trade agreement You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin. From: HM Revenue & Customs Published 1 December 2020 Last updated 11 November 2021 […]
Delaying Making Import Declarations
Guidance Delaying declarations for goods brought into Great Britain Check if you can delay sending HMRC full information about your goods by up to 175 days and the actions you need to take before the deadline. From: HM Revenue & Customs Published 10 July 2020 Last updated 17 December 2021 — See all updates Applies to […]
Paying Duties
Guidance Check how to pay duties and VAT on imports If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways. From: HM Revenue & Customs Published 1 March 2019 Last updated 15 November 2021 — See all updates Contents Not paying at […]
Paying UK Import VAT
Guidance Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland If you import goods into Great Britain from outside the UK or from outside the EU to Northern Ireland you may have to pay import VAT on goods. For supplies of services from outside the […]
UK VAT Adjustment
Guidance Refunds and waivers on customs debt by HMRC Find out about repayment and remission of customs duties by HMRC and how to apply. From: HM Revenue & Customs Published 28 April 2016 Last updated 31 December 2020 — See all updates Contents When HMRC can repay or remit duties Claims for rejected imports Claims for […]
Making Exit Summary Declaration
Guidance Find out when to make an exit summary declaration If you’re moving goods outside the UK, you’ll need to make an exit summary declaration if you’ve not fulfilled safety and security requirements with a full customs export declaration. From: HM Revenue & Customs Published 6 August 2020 Last updated 29 October 2021 — See all […]
Making Entry Summary Declaration
Guidance Making an entry summary declaration If you are moving goods into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from outside the EU, you’ll need to make an entry summary declaration. From: HM Revenue & Customs Published 10 January 2019 Last updated 14 September 2021 — See all updates Contents Before […]
Transit
Guidance Check if you can use transit to move goods to the EU and common transit countries Use common transit, Union transit or Transport Internationaux Routiers (TIR) when exporting or taking goods out of the UK to move them quickly and delay duty until they reach their destination. From: HM Revenue & Customs Published 30 […]
Export Procedures
Get UK customs clearance when exporting goods: step by step How to make export declarations and get goods through the UK border. Hide all steps Step1:Check if you need to follow this process,Hidethis section Follow these steps to get your goods for export through UK customs if you’re managing the process yourself. Getting customs clearance […]
Postal Exports
Help with customs and sending items abroad Do I need to fill out a customs form? Yes, if you’re sending goods (including gifts) to a country outside the UK. Except when sending items from Northern Ireland to the EU, where no customs declarations are required for sending gifts or goods. You will need to complete […]
Small Exports
Take goods with you to sell abroad You must declare goods that you take with you to sell outside the UK – for example if they’re in your baggage or in a private vehicle. There’s a different process if you take goods abroad temporarily (for example samples for a trade fair) or use a courier or freight forwarder. […]
Proving Origin
Guidance Get proof of origin for your goods Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Generalised Scheme of Preferences. From: HM Revenue & Customs Published 1 December 2020 Last updated 12 November 2021 — See all updates Contents […]
Exporting RoRo
Guidance Sending goods to the EU through roll on roll off ports or the Channel Tunnel Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK. From: HM Revenue & Customs Published 4 December 2018 Last updated 30 June […]
Return of Exported Goods
Guidance Returning goods to the UK Find out how to bring goods back into the UK after they’ve been imported into another country or if they’re rejected for import at the other country’s border, where import and export declarations are required. From: HM Revenue & Customs and Department for Environment, Food & Rural Affairs Published 29 January […]
Customs Warehouse
Guidance How to use a customs warehouse Find out what you need to do when importing goods from outside the UK to a customs warehouse. From: HM Revenue & Customs Published 21 January 2020 Last updated 31 December 2020 — See all updates Contents Types of customs warehouse Placing your goods in a customs warehouse Removing […]
Goods to and from NI
Guidance Trading and moving goods in and out of Northern Ireland How to prepare if you trade and move goods in and out of Northern Ireland. From: HM Revenue & Customs Published 7 December 2020 Last updated 30 September 2021 — See all updates Applies to Northern Ireland Contents Before you move goods Making declarations Moving […]
Food Imports
Guidance Port health authorities: monitoring of food imports Controls on UK food and feed imports, checks and inspections of high-risk food at UK borders, fees and documentation for importers. From: HM Revenue & Customs Published 5 October 2012 Contents Introduction Role and responsibilities of port health authorities Choosing a port Inspection of goods by port […]
Horticultural Imports
PEACH stands for the Procedure for Electronic Application for Certificates from the Horticultural Marketing Inspectorate. In order to access PEACH, you must have registered with the Government Gateway and then enrolled with the PEACH service. To do so please select the “Register and Enrol” link from the menu. Peach system compatibility mode PEACH is only […]
Appointing an Intermediary
Promotional material Things to consider when you appoint a customs intermediary Updated 14 July 2021 Contents Your business requirements How many declarations you need to make Licensing, special handling and other controls Timing – goods that need to arrive quickly Training and support What you need from an intermediary Information sharing Northern Ireland Print this […]
Handling Imports & Exports (CHIEF)
Policy paper Customs Information Paper 2 Updated 23 December 2021 Contents 1.Customs Handling Imports and Exports Freight (CHIEF) from 1 January 2.Customs Declaration Service changes from 22 January 2022 3.GVMS locations not using arrived exports declarations 4.Goods Movement Reference (GMR) 5.Physically consolidated exports 6.Using GVMS from 29 December 2021 Print this page 1. Customs Handling Imports […]
Inland pre-clearance checks
Guidance When we select your goods for inland pre-clearance checks Find out how inland pre-clearance checks affect you and what you need to do when we carry out checks on your goods. From: HM Revenue & Customs Published 18 September 2020 Contents What the checks include What happens when we select your goods Before the […]
Use Export System
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Apply for a Health Cert
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Export Regulations
The Customs (Export) (EU Exit) Regulations 2019 The following has force of law by virtue of Regulation 14(1)(a) of the Customs (Export) (EU Exit) Regulations 2019 Where regulation 17A or 21A of the Customs (Export) (EU Exit) Regulations 2019 applies the electronic form of export declaration is the Merchandise in Baggage Online Declaration […]
Clearance to Leave
Guidance Get clearance to leave a UK port for commercial vessels If you’re the ship’s master (or their agent) of a commercial vessel, you will need to get clearance to leave a UK port. From: HM Revenue & Customs Published 22 December 2020 Last updated 25 November 2021 — See all updates Contents Get clearance to […]
Reporting Arrivals
Guidance Report goods arriving at a UK port on a commercial vessel If you’re the ship’s master (or their agent) of a commercial vessel, you will need to report any goods that are arriving on your vessel at a UK port. From: HM Revenue & Customs Published 22 December 2020 Last updated 25 November 2021 […]
Transit Procedure Regulations
The Customs Transit Procedures (EU Exit) Regulations 2018 The following notice has force of law by virtue of paragraph 2(A1) and 27(A1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations (CTPEER) 2018 Listed person For the purposes of paragraph 2(A1) and 27(A1) of Schedule 1 of CTPEER 2018, the person to […]
Connect to CHIEF
Guidance Apply to access Customs Handling of Import and Export Freight (C1800) If you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declarations you’ll need to tell HMRC your full contact details so they can be linked to your CHIEF badge. From: HM Revenue […]
Nutrition and Health Claims
Guidance Nutrition and health claims: guidance to compliance with Regulation (EC) 1924/2006 Updated 10 November 2021 Contents Nutrition law Executive summary Legal status of guidance Section 1: guidance from 1 January 2021 Section 2: introduction and summary Section 3: scope Section 4: how to make a claim Section 5: how to make a nutrition claim […]
Special Procedures Regulations
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 The following text has the force of law by virtue of Regulation 3(2)(c)(ii) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 The industrial, service or commercial activity specified for the purposes of regulation 3(2)(c)(ii) of the Customs (Special Procedures […]
Declarations Regulations
The Taxation (Cross-border Trade) Act 2018 The following text has the force of law by virtue of Paragraphs 4(a) and (b) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 For electronic declarations into the Customs Declaration Service (CDS) specific data requirements and completion guidance relating to individual procedures are set out in […]
UK Visual Arts Workers in EU
Guidance Working, performing and touring in Europe – guidance for musical artists and accompanying staff A checklist for musical artists and accompanying staff working, performing or touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein. From: Department for Digital, Culture, Media & Sport Published 7 May 2021 Last updated 4 November 2021 — See all […]
UK Fashion Workers in EU
Guidance Working and touring in Europe – guidance for the fashion sector A checklist for fashion professionals working, performing or touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein. From: Department for Digital, Culture, Media & Sport Published 2 June 2021 Last updated 4 November 2021 — See all updates Contents 1. Important checks 2. […]
UK Performing Artists in EU
Guidance Working, performing and touring in Europe – guidance for the performing arts, theatre, opera, dance, circus and other live performance genre A checklist for performing artists, creatives, management and production staff in the performing arts touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein. From: Department for Digital, Culture, Media & Sport Published […]
EU Reg Dangerous Goods Pressurised Equipment
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Declaring Goods Not at Risk
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 […]
Safety and Security Declarations
From: HM Revenue & Customs Published 21 September 2021 Last updated 29 October 2021 — See all updates Documents Safety and security requirements on imports and exports HTML Details Great Britain (England, Scotland and Wales) is now no longer part of a safety and security zone with the EU. This guide sets out how to meet […]
Import Duty Regulations
The Customs (Import) (Duty) (EU Exit) Regulations 2018 The following notice has force of law, by virtue of Regulation 4(2) of the Customs (Import Duty) (EU Exit) Regulations 2018 Goods specified for the purposes of regulation 4(2) include those which are subject to Article 4(1) of Council Regulation (EC) No 338/97 of 9 December […]
Register for GVMS
Guidance Register for the goods vehicle movement service English Bulgarian Čeština Cymraeg Deutsch Español français Hrvatski Magyar Lietuvių Polski Română If you’re a haulier and move goods through a port in the UK that uses the goods vehicle movement service you’ll need to register for the service to get your goods through customs. From: HM […]
Claiming Preferential Origin
Guidance Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment. From: HM Revenue & Customs Published 6 October 2021 Last updated 28 October 2021 — See all […]
Map of Freeports
Map Maps of UK Freeports These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them. From: HM Revenue & Customs Published 27 October 2021 Applies to England Documents Freeport East PDF, 31.6 MB, 1 page Humber Freeport PDF, 9.45 MB, 1 page Teesside Freeport PDF, 2.94 MB, 1 page Thames Freeport PDF, 10.7 MB, 1 […]
Get a Goods Movement Reference
Guidance Get a goods movement reference English Cymraeg Use this service to get a reference after registering with the Goods Vehicle Movement Service. From: HM Revenue & Customs Published 23 December 2020 Last updated 26 October 2021 — See all updates Contents What you’ll need Get a goods movement reference What happens next Print this page […]
Declaring Reusable Packaging
Guidance Declaring reusable packaging for Great Britain imports and exports Reusable packaging requires an import or export declaration, but if you are claiming Returned Goods Relief or Temporary Admission you can make this declaration by conduct or orally. From: HM Revenue & Customs Published 23 December 2020 Last updated 26 October 2021 — See all updates […]
Statistics Adaptation
EXPLANATORY MEMORANDUM TO THE UK STATISTICS (AMENDMENT ETC.) (EU EXIT) REGULATIONS 2021 2021 No. [XXXX] 1. Introduction 1.1 This explanatory memorandum (“EM”) has been prepared by the Statistics Board, known as the UK Statistics Authority (‘the Authority’), and is laid before Parliament by the Cabinet Office by Act. 1.2 This memorandum contains information for the […]
Claiming Preferential Rates
Guidance Claiming preferential rates of duty between the UK and EU How to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration. From: HM Revenue & Customs Published 28 December 2020 Last updated 21 October 2021 […]
Converting to UK Authorisation
Guidance Converting Centrally Authorised Products (CAPs) to UK Marketing Authorisations (MAs), ‘grandfathering’ and managing lifecycle changes This guidance covers ‘grandfathering’ and managing the lifecycle changes of medicinal products. From: Medicines and Healthcare products Regulatory Agency Published 31 December 2020 Last updated 15 October 2021 — See all updates Contents General approach to grandfathering of CAPs Actions […]
SPS Regulation Amendments
EXPLANATORY MEMORANDUM TO THE ANIMAL HEALTH, PLANT HEALTH, SEEDS AND SEED POTATOES (MISCELLANEOUS AMENDMENTS) REGULATIONS 2021 [Year] No. [XXXX] Introduction This Explanatory Memorandum has been prepared by the Department for Environment, Food and Rural Affairs (“Defra”) and is laid before Parliament by Act. This Memorandum contains information for the Sifting Committees. Purpose of the instrument […]
Using Harmonised System UK Guidance
Guidance Using the Harmonised System and product-specific rules for trade between the UK and EU Find out how to use the Harmonised System to classify your goods and what the product-specific rules are. From: HM Revenue & Customs Published 6 October 2021 Contents The Harmonised System What the product-specific rules are and examples Types of […]
Insufficient Production Case Studies
Guidance Case studies for insufficient production when trading between the UK and the EU Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production. From: HM Revenue & Customs Published 6 October 2021 Contents Case study 1 – packaging sweets Case study 2 – assembling furniture […]
Insufficient Production UK Guidance
Guidance Insufficient production for manufacturing and agri-food processes when trading between the UK and EU Check what processes are considered as insufficient production under the Trade and Cooperation Agreement. From: HM Revenue & Customs Published 6 October 2021 Contents Check if operations can be considered as production Bilateral cumulation Simple processes Packaging material Case studies […]
Determining Origin
Guidance General rules to determine the origin of your products for trade between the UK and EU Use these general provisions to help you determine the origin of your products. From: HM Revenue & Customs Published 6 October 2021 Contents General provisions Key general provisions for EU trade Print this page General provisions These general […]