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 time for crossing the border. Details of the aircraft with flight details the ship with IMO reference or the lorry registration number together with the approximate time of departure /arrival are usually  required

The exporter will then need to give a copy of the completed single administrative document together with the reference number generated by the revenue (the master /movement reference number MRN) to the carrier. The master reference number sometimes called the movement reference number contains 18 digits including the year country of origin and a unique identifier for the expert movement.

Carrier’s Obligations

Carriers will take on further responsibilities regardless of whether or not they provide the customs declaration service. In addition to the export declaration and export summary declaration a safety and security declaration is also required from the carrier.

The export summary declaration can be fully included in the export declaration as a single return. The carrier frequently makes the export declaration as the agent of the exporter or alternatively may effectively delegate the making of the safety and security declaration to the exporter.

The carrier must also give an electronic manifest for goods moving in and out of the European Union. It lists the goods on the vessel aircraft or other means of transport. The data contains much of the key data included in the export declarations and can be assimilated using the underlying declarations and sub-manifests, for example where is very commonly the case for groupage movements made up of several are numerous consignments of goods.

Importation into the UK

On every export from Ireland to Great Britain after the effective date of Brexit, there will require to a corresponding importer in the GB side who completes import declarations and procedures paying any import duty and paying an accounting for import VAT. As mentioned below this importer, the importer of record must be established in the United Kingdom.

Alternatively, there must be an agent who is prepared to take responsibility for the tax liability. It would also be necessary for the importer to register for UK VAT. Outside of relatively small consignments undertaken by large-scale parcel couriers, it is unusual for agents to undertake responsibility for duties and VAT.

Some businesses already have a UK group company or a branch. In these cases that company or branch may act as the importer of record. It may already be part of the sale and distribution arrangements.

The movement of goods from an Irish company to a GB sister company or branch is generally subject to the same customs and VAT implications as any other export and import. In the same way, Irish export customs requirements must be undertaken with Irish Revenue with corresponding import customs and VAT requirements undertaken with UK revenue/HMRC in GB.

In some cases, Irish exporters may have to undertake imports on the UK side in order to maintain their existing custom. While the natural or default position is that the exporter in one country should undertake export declarations and the import in the other should undertake import declarations, market conditions may allow the importer to require that the exporter continues to deliver to its door duty paid (DDP terms) without the importer having to undertake customs and import VAT procedures. In many cases, this may mean that the exporters business in the other jurisdiction is no longer viable and that instead, the importer substitutes a local supplier.

The exporter may be able to establish a relationship with an intermediary or agent in the other jurisdiction who effectively acts as another link in the supply chain. However, in very many cases this would not be feasible as the margin would not be enough to share with another supplier and it would involve the customer establishing a relationship with the new supplier.

The exporter may need to establish its own presence in the other jurisdiction in order to act as the importer of record and undertake the import procedures and account for import VAT. This entity would then need to sell on the goods to the customer charging UK VAT in order to maintain continuity of supply. UK customer is subject to an immediate VAT liability would not be able to self-account for VAT without cash flow application as possible prior to Brexit.

Safety and Secuity on UK Imports

The safety and security declaration (the entry summary declaration) will be required on imports from the United Kingdom as it appears that the UK will not be in the safety and security zone convention. This zone includes the EU and certain third countries at present.

For its part, the UK had indicated that it will waive safety and security requirements on imports into the UK in most cases, for an initial six-month period. This is distinct from the customs requirements.  Ireland cannot offer a corresponding waiver, in view of the existing EU legislative requirements.

The import declaration must still be made whether in a conventional way by return or under the temporary simplified procedure (of reinstated ) by a UK established entity or by an agent who can act as the importer of record and take responsibility for customs and VAT.

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