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 […]
Category: Importing from UK after Brexit
Irish Customs Issues
Default Position In the event of the so-called hard Brexit by which United Kingdom leaves the European Union on 29 March 2019 (may also apply to new exit date on 31 December 2020), 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 […]
Irish Import Customs Procedures [No Deal]
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 […]
UK Land Bridge – Transit
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 […]
UK Customs Policy and Simplifications
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 […]
UK Export Customs Procedures
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: […]
Importing UK to EU 2021 UK Guidance
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 […]
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 […]
Customs EU Guidance
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Brussels, 11 December 2020 REV3 – replaces the notice (REV2) dated 14 July 20201 GUIDANCE NOTE WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN THE FIELD OF CUSTOMS, INCLUDING PREFERENTIAL ORIGIN INTRODUCTION Since 1 February 2020, the United Kingdom (‘UK’) has withdrawn from the European Union and […]
Customs Declarations and Queries
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 […]
UK Brexit Ready Links Sept 2019
Getting ready for Brexit Useful links Get your business ready to export Get your business ready to export from the UK to the EU after Brexit – GOV.UK Get your business ready to import Get your business ready to import from the EU to the UK after Brexit – GOV.UK Transitional simplified procedures (TSP) Transitional […]
UK Roll on Roll off