1) Register for an EORI number. The UK Government advises that businesses won’t usually need an EORI number if they only move goods between NI and Ireland. If moving goods between GB and Ireland, companies in NI may need both GB and Ireland EORI numbers.
2) Check contracts and terms of trade (Incoterms) to see where the responsibility lies for transport, insurance, Customs paperwork and the payment of duties.
3) Decide whether to complete Customs paperwork in-house or use a Customs agent. If planning to use a Customs agent, line them up early.
4) Register for the new Trader Support Service (TSS) here, if your business moves goods between GB and NI or brings goods into NI from outside the UK.
5) Check if your imported goods into GB from the EU are eligible for staged controls, to defer import declarations on most goods for up to 6 months after 1 January 2021.
7) Consider Customs authorisations or simplifications.
8) Check if import VAT is due on import and decide how you will account for import VAT if making a Customs declaration.
9) Engage a service provider to guide you with support from InterTradeIreland’s Brexit Planning Voucher Scheme.
10) The voucher can also be used by the cross border trader to support Customs training, to complete a supply chain analysis of the business, map trade flows, map data flows, review suppliers and explore the impact of the future trading environment.
The UK Internal Market Bill may lead to some changes in this guidance.
Just three months remain until the end of the transition period. The European Union (EU) and United Kingdom (UK) are negotiating a possible Free Trade Agreement (FTA). No agreement has been reached yet. Firms are being advised – once again – to prepare for the consequences of the UK’s EU exit, notably the changes to trade and the Customs documentation that will be required.
Moving Goods: On 7 August the UK published its policy paper on ” Moving goods under the Northern Ireland Protocol“, highlighting that the UK Government will ensure:
As some of the detailed procedures will depend on the outcome of discussions within the UK-EU Joint Committee, further details will be set out in due course.
We don’t know yet but we should have a good idea by the end of October. Meanwhile negotiations continue and the EU and UK are aiming for a tariff-free agreement.
To facilitate trade from GB to Northern Ireland, the Trader Support Service will complete import declarations and safety and security declarations on behalf of traders, free of charge.