Process and negotiations
The United Kingdom (UK) held a Brexit referendum on 23 June 2016. They subsequently invoked Article 50 of the Treaty on European Union.
The consequence of these actions is that the UK are scheduled to leave the European Union (EU) on Friday, 29 March 2019 (may also apply to new exit date on 31 December 2020) and therefore become a non-EU country.
Invoking of Article 50 triggered the start of a two-year negotiation process. The objective of the negotiations is to agree the terms of the UK’s departure from the EU in an orderly manner.
A draft withdrawal agreement has been under discussion since February 2018. While progress has been made by the EU and the UK on certain aspects of the withdrawal agreement, other aspects remain to be agreed. Negotiations are now in the final stages.
The Revenue Chairman’s Opening Statement to the Committee on Finance, Public Expenditure and Reform and Taoiseach in May 2017 provides some additional background.
Revenue and Brexit
Revenue’s objective, post-Brexit, is to facilitate legitimate trade to move as speedily and efficiently as possible. This is for trade that is directly with the UK or through the UK landbridge to the European mainland. Our focus is on assisting business to:
- assess the impact of Brexit and
- avail fully of relevant simplifications and procedures available under the Union Customs Code.
This will minimise the potential negative impacts of Brexit and support the efficient and timely flow of trade.
Our preparations and planning are well advanced. Our priority has been to ensure that our IT systems will support smooth and efficient trade flows post-Brexit. Our systems will have the capacity to deal with the increase in volumes that will arise with the operation of customs procedures for the UK related movement of goods and animals.
In line with government approval we have begun to recruit additional staff to deal with East-West trade. We are also working with our ports and airports for a changed trading environment after Brexit.
We are also engaging directly with businesses, economic operators, trade and representative bodies to support preparedness for Brexit.
Trade with the UK
If you trade with the United Kingdon (UK) then post-Brexit, the rules of trade with a non-European Union(EU) country will apply.
Importing goods from a non-EU country
- require an import declaration
- are subject to customs control
- may require a licence under prohibitions and restrictions rules
- may incur Value-Added Tax (VAT) and Customs Duties.
Exporting goods to a non-EU country
- require an export declaration
- are subject to customs control
- may require a licence under prohibitions and restrictions rules.
Moving goods through a non-EU country
Goods that move from one EU Member State to another, through a non-EU country move under customs control. Transit is a customs procedure that allows goods to be moved across international borders under customs control.
You will find comprehensive information about the customs procedures and rules for trade with non-EU countries in our Customs Traders and Agents section.
Economic Operators Registration and Identification system (EORI)
If you are a trader who imports or exports goods into or out of the European Union (EU), you will need a unique EORI number. This number is valid throughout the EU. It is used as a common reference number for interactions with the customs authorities in any Member State.
A short eLearning tool for EORI is available to download from the European Commission website.
You will find further information about how to register for EORI and you can access the EORI system in our online services section.
You may have had your EORI number aligned to your existing Value Added Tax (VAT) number. This was generally done for economic operators that held a customs and exise registration when EORI was introduced in 2009.
You can check if you were automatically registered for EORI by accessing the Economic Operator Identification and Registration system. You should insert your existing VAT number prefixed by “IE” under “Validate EORI numbers”.
Revenue operates a helpline for queries on EORI.
EU notices and information
The European Commission has provided information about the withdrawal of the United Kingdom (UK) from the European Union (EU).
You will find this information in the European Commission notices about Brexit preparedness. These notices include Notice to Stakeholders – withdrawal of the United Kingdom and EU rules in the field of Customs and Indirect Taxation.
You will find the most up to date news about the ongoing negotiations in Negotiating Documents on Article 50 negotiations with the UK.