Trading in Goods – where to start?

On 24 December 2020, the European Union and the United Kingdom reached an agreement in principle on the EU-UK Trade and Cooperation Agreement.    There are new Trading Arrangements, rules and regulations, and so It will be important that you map your supply chain and know about the journey of your goods and know their Trade Route. The Northern Ireland Protocol which covers Trade in Goods means no customs paperwork for Cross-Border Traders, however if you have trade with GB you will need to be aware of the changes as there will be additional paperwork requirements.

This section will provide information on the following :-

  • Trade Route – Northern Ireland to Ireland & Ireland to Northern Ireland (Cross-Border Trade).
  • Trade Route – Ireland to Great Britain & Great Britain to Ireland.
  • Trade Route – Northern Ireland to Great Britain & Great Britain to Northern Ireland.
  • Rules of Origin.
  • Transit.
  • EORI Numbers.
  • Ports – Border Control Posts (BCP).


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 click 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 & 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:

You will need to know what customs paperwork is required and consider which category your goods fall into, either at risk or not at risk. (For at declaring goods at risk or not at risk – see ‘Next Steps’ section below).

Customs Paperwork

  • An entry summary (safety and security) declaration must be submitted before the goods arrive click here.
  • A declaration will need to be made when he goods arrive click here.
  • Prepare for supplementary declarations and have your information ready for reporting – read more from TSS about about how to prepare and what information you will need here.



Next Steps

  • 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 onbringing 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.
  • DAERA EU Exit Moving goods into, out of or through Northern Ireland – latest update on Collecting and transporting  groupage consignments, read 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 evaery 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. This explains the most important provisions which businesses need to understand and comply with, in order to ensure that they pay zero tariffs when trading with the EU. This applies to both businesses that wish to export goods to the EU at zero tariffs, as well as businesses who wish to import goods from EU at zero tariffs. 

 

What are the applicable ‘rules of origin’ and what will traders need to do to comply with them?

Rules of origin are an intrinsic component of every free trade area. They determine the ‘economic nationality’ of products when these have been produced using components or materials made in more than one country. Such rules are necessary to ensure that the products benefiting from the terms of the free trade agreement (in this case, zero tariffs, zero quotas) are either wholly obtained from or manufactured in the free trade area itself (in this case, the EU and the UK), or sufficiently worked or processed there (e.g. by setting a limit on the value of non-originating materials that can be used in order to benefit from the agreement.

This ensures that the free trade agreement benefits the operators inside that free trade area, preventing circumvention. Under the Trade and Cooperation Agreement, EU and UK traders would have to meet rules of origin comparable to those which the EU and the UK have with other trading partners. These rules and procedures are therefore familiar to our respective business operators.

The Agreement also includes specific mechanisms aimed at facilitating compliance with these rules of origin, namely:

A provision on ‘full cumulation’, which allows traders to account not only for the origin of materials used, but also if their processing took place in the territory of one of the Parties. This mechanism enables the agreement to capture to the greatest extent the value added in the free trade area.

Exporters will also be able to self-certify the origin of the goods, thereby making it easier for traders to prove the origin of their products and reducing red tape In addition, the operators will benefit from additional flexibility in collecting documentary evidence to prove origin during the first year, to allow them to benefit from the preferences despite the little time available between conclusion and application of the Agreement.


Transit

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 will be updated frequently. There has been agreement on some aspects of Transit and further updates are pending.

Sending goods from Ireland to an EU Member State through Great Britain (GB) 

You are legally obliged, as exporter of goods from Ireland, through GB, to another European Union (EU) Member State, to submit an electronic transit declaration to Irish Customs. You must submit this electronic declaration using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration. This transit declaration can include the Safety and Security (S and S) information. Therefore, it is usually completed by you as the exporter or by an agent on your behalf.

  • For more information Revenue.ie click  here.
  • Latest update from Gov.ie – see ”7 things you need to do” using the UK landbridge  click  here.



Bringing goods into or through Northern Ireland using transit and what you need to do when using common or union transit to bring goods into or through the UK 

You will not need to go to an office of transit if your goods arrive directly into Northern Ireland from somewhere in the EU.

You must go to an office of transit when your goods arrive into Northern Ireland from Great Britain OR from any TIR or common transit country outside the EU.

The office of transit procedures in Northern Ireland can be undertaken either:

·        digitally using the Goods Vehicle Movement Service.

·        by manually scanning the TAD on arrival.

 

For more information GOV.UK Bring goods into or through the UK using common and Union transit click here.

For more information GOV.UK Check if you can use transit here.

For more information GOV.UK Transiting animals and animal products through Great Britain here.

Latest update from Gov.ie using the UK landbridge click here.

Latest update from Gov.ie Trading GB-NI via Dublin after 1 January 2021 here.

Latest update from Gov.ie Trading NI-GB via Dublin after 1 January 2021 here.

What is Transit?

Transit is a Customs special procedure used to move goods between two parts of one Customs territory through another Customs territory. It allows for the temporary suspension of duties and checks that would usually be due on import.

 

There are eight scenarios for the use of the transit procedure for traders on the island of Ireland:

·        Sending goods from Ireland (RoI) through Great Britain (GB) to the EU26 (and vice versa)

·        Sending goods from Northern Ireland (NI) through GB to the EU26 (and vice versa )

·        Sending goods from GB through NI to RoI (and vice versa )

·        Sending goods from GB through RoI to NI (and vice versa )

 

Transit Procedures

In all the above scenarios traders who send goods using transit will need to submit an electronic transit declaration to the appropriate Customs authority. This can be done using a Customs software package or through an agent/broker – acting on the trader’s behalf. A transit guarantee is also required.

Traders who wish to carry out transit formalities at their own premises – without presenting the goods at the Customs office of departure – may apply for “authorised consignor” status.

Likewise, traders who wish to receive transiting goods at their own premises – without presenting the goods at the Customs office of destination – may apply for “authorised consignee” status.

 

Ireland Links

·        Irish Revenue guidance on “Sending goods from Ireland to an EU Member State through Great Britain (GB)” – click here.

·        Irish Revenue guidance on “Sending goods from Ireland to Great Britain (GB), through Northern Ireland (NI)” – click here.

·        Department of the Taoiseach guidance on “Trading GB-NI via Dublin after 1 January 2021” – click here.

·        Department of the Taoiseach guidance on “Trading NI-GB via Dublin after 1 January 2021” – click  here.

·        Department of the Taoiseach guidance on “Using the UK Landbridge” – click  here.

·        Submit transit declarations to Irish Customs by electronic means – click here.

·        Transit guarantee – click here.

·        Authorised consignor status – click here.

·        Authorised consignee status – click here.



UK Links

·        HMRC guidance on “Starting and ending transit movements in Northern Ireland using common and Union transit – click here.

·        HMRC guidance – “Bring Goods Into Or Through The UK Using Common And Union Transit” – click  here.

·        HMRC guidance “Check if you can use transit to move goods to the EU and common transit countries” – click  here.

·        DEFRA guidance on “Transiting animals and animal products through Great Britain” – click  here.


Transit

What is Transit?

Transit is a Customs special procedure used to move goods between two parts of one Customs territory through another Customs territory. It allows for the temporary suspension of duties and checks that would usually be due on import.

 

There are eight scenarios for the use of the transit procedure for traders on the island of Ireland:

·        Sending goods from Ireland (RoI) through Great Britain (GB) to the EU26 (and vice versa)

·        Sending goods from Northern Ireland (NI) through GB to the EU26 (and vice versa )

·        Sending goods from GB through NI to RoI (and vice versa )

·        Sending goods from GB through RoI to NI (and vice versa )

 

Transit Procedures

In all the above scenarios traders who send goods using transit will need to submit an electronic transit declaration to the appropriate Customs authority. This can be done using a Customs software package or through an agent/broker – acting on the trader’s behalf. A transit guarantee is also required.

Traders who wish to carry out transit formalities at their own premises – without presenting the goods at the Customs office of departure – may apply for “authorised consignor” status.

Likewise, traders who wish to receive transiting goods at their own premises – without presenting the goods at the Customs office of destination – may apply for “authorised consignee” status.

 

Ireland Links

·        Irish Revenue guidance on “Sending goods from Ireland to an EU Member State through Great Britain (GB)” – click here.

·        Irish Revenue guidance on “Sending goods from Ireland to Great Britain (GB), through Northern Ireland (NI)” – click here.

·        Department of the Taoiseach guidance on “Trading GB-NI via Dublin after 1 January 2021” – click here.

·        Department of the Taoiseach guidance on “Trading NI-GB via Dublin after 1 January 2021” – click  here.

·        Department of the Taoiseach guidance on “Using the UK Landbridge” – click  here.

·        Submit transit declarations to Irish Customs by electronic means – click here.

·        Transit guarantee – click here.

·        Authorised consignor status – click here.

·        Authorised consignee status – click here.



UK Links

·        HMRC guidance on “Starting and ending transit movements in Northern Ireland using common and Union transit – click here.

·        HMRC guidance – “Bring Goods Into Or Through The UK Using Common And Union Transit” – click  here.

·        HMRC guidance “Check if you can use transit to move goods to the EU and common transit countries” – click  here.

·        DEFRA guidance on “Transiting animals and animal products through Great Britain” – click  here.

EORI Numbers

Northern Ireland

To submit an export/import declaration, businesses must register with the relevant Customs authority and obtain an Economic Operator Registration Identification (EORI) number. Without this number, goods cannot be cleared for Customs. The responsibility of whether or not to serve as the exporter/importer depends on the agreed terms of trade (see Incoterms).

Moving Goods Between Northern Ireland and Non-EU Countries

From 1 January 2021 businesses in Northern Ireland will need an EORI number that starts with XI to:

·        move goods between Northern Ireland and non-EU countries, including Great Britain (England, Scotland and Wales);

·        make a declaration in Northern Ireland; and

·        get a Customs decision in Northern Ireland.

To obtain an XI EORI number, businesses must already have a GB EORI number.

The UK Government advises that Northern Ireland businesses who already have an EORI number from an EU country, will not need an EORI number starting with XI.

Businesses are also advised to register with the Trader Support Service (TSS) which has been set up to help move goods between Great Britain and Northern Ireland or bring goods into Northern Ireland from outside the UK.

Moving Goods Between the EU (Ireland) and Northern Ireland

An EORI number is not required for direct trade between the EU (Ireland) and Northern Ireland.

Key Actions

·        Click here to see if a business already has an EORI number. Insert the country prefix (e.g. GB for Great Britain) followed by the company’s VAT/tax reference number.

·        Apply for a GB and XI EORI number here.

·        Register for the Trader Support Service.



Useful Contact Details for EORI Support

·        HMRC: online form or telephone: 0300 322 9434.

 

Ireland

A Customs declaration is needed for each goods export/import between EU (Ireland) and non-EU countries. To submit an export/import declaration, businesses must register with the relevant Customs authority and obtain an Economic Operator Registration Identification (EORI) number. Without this number, goods cannot be cleared for Customs. The responsibility of who services as the exporter/importer depends on the agreed terms of trader (see Incoterms).

Moving Goods Between the EU (Ireland) and Great Britain

From 1 January 2021, businesses will need an EORI number to move goods between Great Britain (England, Scotland and Wales) and the EU (including Ireland). Businesses will require an IE EORI number for Customs declarations in Ireland and a GB EORI number for declarations in Great Britain.

Moving Goods Between Ireland and Northern Ireland

An EORI number is not required for direct trade between Ireland and Northern Ireland.

Key Actions

·        Click here to see if a business already has an EORI number. Insert the country prefix (IE for Ireland and GB for Great Britain) followed by the company’s VAT/tax reference number.

·        Apply for a GB EORI number here.

·        Apply for an IE EORI number here.

 

Useful Contact Details for EORI Support

·        HMRC: online form or telephone: 0300 322 9434.

·        Irish Revenue: ecustoms@revenue.ie or telephone: +353 1 7383677.


Ports – Border Control Posts (BCP)

For more information on the importation of live animals, animal products and food and feed of non-animal origin border control posts (BCP) in the UK, click here.

Register for the Goods Vehicle Movement Service – If you’re a haulier and move goods through a port in the UK that uses the Goods Vehicle Movement Service you’ll need to register for the service to get your goods through customs.

For more information or to register, click here.

Check how to move goods through ports using the Goods Vehicle Movement Service – click here for more information. 

Useful links

  • Ireland Gov.ie   Transport and Haulage read more here.
  • Dublin port brexit information here.
  • Northern Ireland GOV.UK Carry out international road haulage from 1 January 2021 here.
  • Transporting goods between Great Britain and the EU from 1 January 2021: guidance for hauliers and commercial drivers here.
  • GOV.UK Moving goods through the Port of Holyhead here.
  • GOV.UK Moving goods through the Port of Holyhead with an ATA Carnet here.
  • The Border Operating Model here.
  • For further information on Transit see tab above.


General Customs FAQs for Ireland and Northern Ireland

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.

What does the EU-UK trade deal mean for trade between the EU and Great Britain?

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

Do I need Customs paperwork when moving goods to/from Great Britain?

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.

Is temporary import possible?

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. 

What is Inward Processing?

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.

What are Rules of Origin and when are they used?

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.


How may I claim rules of origin under the EU-UK trade deal?

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).

I am in the agriculture sector. Where can I find out more information?

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.