On 24 December 2020, the European Union and the United Kingdom reached an agreement in principle on the EU-UK Trade and Cooperation Agreement.. Content on the site is being monitored to reflect this and the changes.

Customs

Do I need Customs paperwork when moving goods on the island of Ireland?

Ireland and Northern Ireland:

No, the Protocol on Ireland and Northern Ireland has confirmed that goods can continue to move freely – without Customs controls or tariffs.

More information can be found about the Protocol here.

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Ireland:

 The EU-UK Trade and Cooperation Agreement took provisional effect at the start of 2021. It provides for tariff-free trade in goods between Great Britain and the EU (including Ireland) so long as they meet origin criteria.

Goods that do not meet the rules of origin requirements will have to pay the standard tariffs that each of the EU and UK apply to imports from countries with which they have no agreement. Customs declarations are required, although products entering Great Britain face less onerous paperwork requirements until the end of 2021.

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Ireland:

To Great Britain from Ireland. There is a staggered approach to border controls for goods moving from Ireland to Great Britain. Entry Safety and Security (ENS) declarations and full import declarations will be required from 1 January 2022. Before then, a deferred declaration scheme is in place, which allows firms to enter goods in their own records and to submit supplementary declarations up to six months after the goods have been imported. Irish Revenue has more information about trading with Great Britain here.

  To Ireland From Great Britain. Full Customs controls have been imposed since January 2021. This includes export and import declarations. The responsibility for completing these depends on the terms of trade agreed between seller and buyer – known as Incoterms.

 

Northern Ireland:

  To Great Britain from Northern Ireland. Qualifying Northern Irish goods moving direct to Great Britain won’t face new Customs processes or documentation. Rules on qualifying goods are to be clarified in 2021.

The UK Government advises that products shouldn’t be moved through Northern Ireland to avoid the UK tariff or import processes.

  To Northern Ireland From Great Britain. Great British goods entering Northern Ireland require Customs declarations. The free-to-use Trader Support Service can assist with this paperwork. If goods are deemed “at risk” of entering the EU’s single market, EU tariffs will be due. If not “at risk” of leaving the UK Customs territory, products won’t face tariffs.

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Ireland:

An ATA Carnet is an international Customs document that permits the temporary importation of commercial samples, professional equipment or goods for an exhibition.

An ATA Carnet is typically valid for one year and allows for movement of the goods shown on the Carnet as many times as required during this period to any of the destinations applied for.

Further advice on the temporary admission of goods is available from  Irish Revenue.

 

Northern Ireland:

An ATA Carnet is an international Customs document which allows the temporary importation of commercial samples, professional equipment or goods for an exhibition.

An ATA Carnet is typically valid for one year and allows for movement of the goods shown on the Carnet as many times as required during this period to any of the destinations applied for.

Further advice on the temporary admission of goods is available from  GOV.UK. 

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Ireland:

Inward Processing is a Customs special procedure. It permits authorisation holders to delay or reduce import duties or VAT on non-EU goods for processing or repair.

Excise duty may also be suspended. Further advice is available from Irish Revenue , here.

 The export side of this procedure is called Outward Processing – for temporarily exporting EU goods for processing/repair in non-EU countries. More information here.

 

Northern Ireland:

Inward Processing enables authorisation holders to delay or reduce import duties or VAT on goods for processing or repair. Excise duty may also be suspended.

 The UK government advises that from January 2021, traders applying for authorisation in Northern Ireland and Great Britain will need to complete a separate application for each.

 Traders carrying out work at locations in both Northern Ireland and the EU, can get a single authorisation rather than having one for each place.

 Further advice is available from GOV.UK here.

 The export side of this procedure is called Outward Processing. More information here.

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Ireland and Northern Ireland:

Origin is the “economic nationality” of a product. That is where it was obtained or manufactured, rather than from where it was shipped. The country of origin of goods is a factor in determining the amount of duty payable, alongside the commodity code and value of the goods. Some countries have reduced duty rates as laid out in trade agreements – called preferential rules of origin.

 In many trade deals a Rules of Origin certificate is required to qualify for favourable treatment. It is the exporter’s responsibility to obtain. A certificate is often issued by a Chamber of Commerce for a price but, in some agreements, self-certification is permitted.

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Ireland:

Exporters must complete a  Statement on Origin to claim the tariff-free preference under the EU-UK trade deal . This requires an Exporter Reference Number – with different rules for EU and GB exporters. GB exporters can use their GB EORI numbers regardless of consignment value. EU exporters can use their EORI number if the value of the consignment is below €6,000 but, if it is above this amount, they will need to be registered in the Registered Exporter System (REX).

From 2022, a Supplier’s Declaration form will be needed to support the exporter’s claim in the Statement on Origin.

 Irish Revenue guidance on Origin in the EU-UK TCA, here.

 

Northern Ireland:

 Northern Ireland goods can enter the EU and GB tariff-free without requiring a Statement on Origin (and vice versa for goods destined for Northern Ireland).

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Ireland:

Contact Information

Visit the  Department of Agriculture, Food and the Marine (DAFM) website for dedicated support, or:

Email: Brexitcall@agriculture.gov.ie

Phone: 076 106 4443.

 

Northern Ireland:

Contact Information:

Visit the  Department of Agriculture, Environment and Rural Affairs (DAERA) website for dedicated support, or:

Email: daera.helpline@daera-ni.gov.uk

Phone: 0300 200 7852.