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.

Trading in Goods – where to start?

NI Protocol covers Trade in Goods, so that means no customs paperwork for Cross-Border Traders, however if you have trade with GB you will need to be aware of the changes to trade in goods. It will be important that you map your supply chain and know about the journey of your goods. Below we have outlined the key areas of change.


NEW Trade Routes

Northern Ireland to Ireland & Ireland to Northern Ireland (cross-border trade)

As agreed in the Northern Ireland Protocol which covers Trade in Goods there will be no customs paperwork requirements for the cross-border trader. 

For more information, click  here.


Ireland to Great Britain & Great Britain to Ireland

Businesses in Ireland will need to be ready for customs in January 2021. 

On 24 December 2020, the European Union and the United Kingdom reached an agreement in principle on the EU-UK Trade and Cooperation Agreement. As part of the agreement the United Kingdom and the European Union have agreed to a zero tariff zero quota deal. This means it provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin.  

Customs 

You will need to complete the appropriate customs declarations to allow you to move goods to, from or through GB. For Information about trade facilitation and customs procedures for trade with the United Kingdom from Revenue.ie click  here.

Customs implications of trade with GB, read information from Revenue.ie click  here.

Latest updates on rules of origin can be accessed in a tab provided further below

Latest updates on Transit can be accessed in a tab provided further below

Other important documentation – Please also note if you want to import or export animals or products of animal origin   (including fish) from or to the UK (excluding NI) from 1 January 2021 you must be registered with the Department of Agriculture, Food and the Marine (DAFM). For more information, click  here. 

Additionally, if you would like to find out how to register for TRACES  which then allows for the mandatory completion of Common Health Entry Documents (CHED), click  here.

For an update from Revenue.ie on parcels  see  here.

Useful links

You will need to register for an EORI  Number. You can do that  here.

For help with Commodity Codes  , businesses in Ireland should click  here.

For Revenue updates on Brexit and VAT changes  click  here.

For Revenue updates on Brexit seminars and informational videos  here.


Northern Ireland to Great Britain and Great Britain to Northern Ireland

Northern Ireland to Great Britain

From 1 January 2021, there will be no changes  in how qualifying Northern Ireland goods move directly from Northern Ireland to Great Britain. There will be some changes for qualifying goods moved indirectly through Ireland. This qualifying goods regime forms part of a phased approach to the implementation of ‘unfettered access’.

Read the latest UK guidance click  here.

Great Britain to Northern Ireland

On 24 December 2020, the European Union and the United Kingdom reached an agreement in principle on the EU-UK Trade and Cooperation Agreement. As part of the agreement the United Kingdom and the European Union have agreed to a zero tariff zero quota deal. This means it provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. 

Latest updates on rules of origin can be accessed in a tab provided further below

Latest updates on Transit can be accessed in a tab provided further below

Bringing goods into Northern Ireland from Great Britain and from outside the EU.

The Northern Ireland Protocol confirmed that goods from Great Britain which remain in the UK’s customs territory will not be subject to tariffs however from 1 January 2021, you will need to make customs declarations when bringing goods into Northern Ireland from Great Britain or from outside the EU.   

For all goods:

·        an entry summary (safety and security) declaration must be submitted  before the goods arrive click  here.

·        a declaration will need to be made  when the goods arrive click  here.



Further Information

For help with your customs documentation – Sign up for the Trader Support Service (TSS)  click  here.

Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021, read about the UK Trader Scheme, and find out more detail click  here.

If you intend to bring goods into Northern Ireland which you know are not ‘at risk  ’ of moving to the EU, then you can apply for authorization under the UK Trader Scheme click  here.

Check to see if you can claim a waiver for duty  on goods that you bring to Northern Ireland from Great Britain click  here.

For an update on sending parcels  between Great Britain and Northern Ireland see  here.

Useful Links

·        Get help on UK transition with  online webinars from HMRC  here.

·        You will need to register for an  EORI Number. You can do that  here for Ireland and  here for Northern Ireland.

·        For help with  Commodity Codes, businesses in Ireland should click  here and businesses in Northern Ireland, click  here.

·        New Computerised Transit System (NCTS)  Helpdesk, Export Control System (ECS) Helpdesk, Import Control System (ICS) Helpdesk  here.

·        Check when you can account for  import VAT on your VAT Return from 1 January 2021  here.

·        Claim VAT refunds  in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU  here.

·        For more information on  sending goods from Northern Ireland and what Customs declarations are required, click  here.

·        For more information on  bringing or receiving goods from Great Britain and what Customs declarations are required, click  here.

·        For more information on the exportation or movement of  live animals and animal products in Ireland click  here, or for Northern Ireland click  here.

·        Register for the  Mover Assistance Scheme (3 month grace on Export Health Certificates  )  here.

·        For more information on how to comply with REACH Regulations (  chemicals), click  here.

·        Another consideration would be to ensure that new packaging and  labelling applied is compliant with new regulations. There is some useful information on this  here.

·        Simplified Customs –  Use inward processing to delay or reduce import duties or VAT on goods that you process or repair. For more information, click  here.

·        Check if  Authorized Economic Operator status could benefit you  here.

·        Simplified Customs –   Find out what you can do with your goods when they are being processed or repaired using outward processing  here.

·        Trading and moving goods in and out of Northern Ireland from 1 January 2021 – Read the latest UK guidance  here.

·        If you need to use the Customs Handling of Import and Export Freight  (CHIEF) system to make an import or export declarations you’ll need to tell HMRC, click  here. For more on using CHIEF for declaring goods into or out of Northern Ireland click  here.

·        Look up  Meursing code – Use this tool to look up the additional code (Meursing code) for import or export of goods containing certain types of milk and sugars, click  here.

·        Register to make an entry summary declaration  in Northern Ireland (check if you need software)  here.


Rules of Origin

EU-UK / UK-EU Trade and Cooperation Agreement provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin.   

What Next

Learn about the rules of origin paperwork requirements and how to claim preferential rates of duty in the links provided below.

Key Tip – Understand the grace period and know your commodity codes.

Until 31 December 2021, if you’re claiming preference on the basis of the importer’s knowledge or making out a statement on origin, you do not need to hold a supplier’s declaration at the time you’re claiming preference for goods imported from or to the EU. But the importer must be confident that the goods meet the rules of origin. You must make every effort to obtain suppliers declarations retrospectively.

GOV.UK Claiming preferential rates of duty between the UK and EU from 1 January 2021  here.

EU – Access2Markets Trade Helpdesk  here.

Revenue.ie useful contacts  here.

Detailed guidance on the rules of origin requirements under the UK’s deal with the EU (the Trade and Cooperation Agreement) can be found  here