Category: Importing from UK after Brexit

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. […]

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 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 […]

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). […]

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 […]

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 […]

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. […]

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 […]

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 […]

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 […]

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 […]

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 […]

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: […]

Guidance EU business: importing from the UK English Deutsch Español Français Italiano Nederlands Polski Find out what EU businesses need to do to import from the UK from 1 January 2021. Published 2 December 2020 Last updated 8 December 2020 — see all updates From: Department for International Trade New rules for January 2021 The UK […]

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 […]

Other Documents and Requirements In addition to completing the declaration, traders need to retain certain documentation including the commercial invoice, packing list, identification documents and licensing where applicable. This is part of the basic paper trail required in the event of an audit. The trader ’s existing systems would need this data for sales VAT […]