Exporting and Importing From UK to Donegal – Brexit

Importing Goods from the UK to Ireland?

  • You will need an import declaration
  • You will be subject to customs control
  • You may need a licence if your product falls under the prohibited or restricted list (see here)
  • You may incur VAT and customs duties on import

Exporting from the UK?

  • You will need a UK export declaration
  • You will be subject to customs control
  • You may need a licence if your product falls under the prohibited or restricted list (see here)
importing-from-uk-to-ireland-easy-customs-ireland

Come and speak to us today for a review of your business and what specific requirements you need to take. We will make the process easy to navigate so that you can focus on your business.

Below are the main steps that you will need to consider and that will be required in order to complete the process. Speak to us today to navigate through this.

1 – EORI

 

The UK has left the EU.  The UK has become a Third country for customs purposes. In order to import goods you will now need an Economic Operators Registration and Identification (EORI) number.

Similarly, if you are acting as the Importer into the UK or the Exporter from the UK, you will need to have a UK EORI number.

You can register and apply for and EU EORI number by clicking here.

GB EORI Number:

  • Check here if you need to register for VAT before you apply for an EORI number
  • You can apply online to get an EORI number by clicking here
  • HMRC advises that it takes between 5 and 10 minutes to apply for an EORI number. Numbers can be issued immediately or could take up to 3 working days if the HMRC needs to carry out more checks.

2 – Paying Customs on Arrival

 
You can pay on arrival by bank payment – you will need to register here on ROS for C&E

You can set up a deferred account to pay monthly by direct debit here

For a UK deferred account – click here

3 – Tarriff Classifications


It is very important that you tariff classifications are 100% correct. This determines the agreement under which the product will fall under and ultimately the duty rates that may be payable.

  • The Tariff classification of goods is a fundamental step in interacting with Customs as the assigned tariff code will determine how goods are treated.
  • There is a specific tariff/commodity code for every type of tradeable commodity and rules for how these codes should be assigned.
  • At present, for trade within the EU, these codes are collected for statistical reasons and are not used for duty collection purposes.
  • In the context of trading with the UK post Brexit (i.e. a third country), it will be critical that the correct code is assigned to each product.
  • If you are acting as the Importer of Record into the UK and creating the UK import declarations you will also need to ensure that you have correctly assesd the UK correct classification of goods.

Please see below for links to both the EU and UK Tariff databases:

EU Database

UK Database

The UK Government have announced the introduction of the UK Global Tariff which will come into effect on 01 January 2021.

This tariff schedule will set out the Most Favoured Nation (MFN) or WTO duty rates that will be levied on goods entering the UK from third countries (including Ireland if there is no trade deal agreed between the EU and the UK over the coming months).

 The above information on tariff classification should be used by you to carry out a review of your supply chain to complete a master file of tariffs that will be needed . The below is a list of information on each that will be required

Imports

 

  • General Product Name
  • 10 Digit Classification
  • Country of Origin (if known)
  • Unit of measure (eaches, Litres, Kilograms etc.)
  • Use of BTI (Yes/No) (If Yes, provide reference)
  • Subject to Permits, Certificates or permissions
  • Subject to Veterinary Control
  • Duty Rate
  • Applicability to Duty avoidance measure (Yes/No) – If No, data complete
    • Preferential Origin (if applicable) (Yes/No)
    • Inward Processing (if applicable) (Yes/No) – If Yes, provide allowance
    • Outward Processing (if applicable) (Yes/No) – If Yes, provide allowance
    • End Use
    • Approved Pharmaceutical Use (Based on Classification & CAS reference)
    • Preferential VAT rate (Reduced or zero rated).

Exports

  • General Product Name
  • 8 Digit Classification
  • Country of Origin (if known)
  • Unit of measure (eaches, Litres, Kilograms etc.)
  • Subject to Permits, Certificates or permissions
  • Subject to Veterinary Control
  • Use of BTI (Yes/No) (If Yes, provide reference)
  • Subject to Duty avoidance measure (Yes/No) – If No, data complete
    • Inward Processing (if applicable) (Yes/No) – If Yes, provide allowance
    • Outward Processing (if applicable) (Yes/No) – If Yes, provide allowance
    • End Use

Appoint us as your customs agent