Customs Red Tape (Ireland)

There is a lot of chatter about the new processes required for goods movements between Ireland (north and south) and its neighbour, Britain. This blog does not focus on Customs, Tariffs or VAT.

Irish Revenue information on Imports from Britain is here. Note the requirement for an Entry Summary Declaration (ENS). The ENS is a safety and security entry summary declaration needed for moving goods on ‘roll-on, roll-off’ lorries and other goods vehicles.

An emergency code (number) was supplied initially by Irish Revenue to allow importers temporarily bypass some of the documentation rules on border controls. This is a facilitation and is temporary.

Further information is accessed from this Irish Revenue location – here.

The Irish Times reports again this morning re the rules of origin matter (Peppa Pig etc) –

Government officials have raised queries with the European Commission Commission about Brexit “rules of origin” restrictions that are disrupting supply chains of foods and other products coming from mainland Europe to Ireland.

Rules of origin are designed to prevent a UK company buying cheap products from a non-EU country and repackaging and rebranding them and then selling them into the EU tariff-free.

The restriction is, however, preventing some products moving between two EU countries where the products are repackaged in UK distribution centres before being supplied into the Irish market.

Under the EU-UK trade deal, signed before Christmas, goods that are unpacked and repacked in the UK – and not subject to further manufacturing – face customs taxes, or tariffs, when reimported back into the EU.

The rules have led to severe disruption in supply chains and food shortages and empty shelves in Irish retail outlets of UK supermarket chains, in the Republic and Northern Ireland, and delayed the shipment of other goods.

The Irish Times notes – government officials warned a fix was unlikely

Government officials have made “technical inquiries” with officials within the commission “to see what the possibilities are”, said one Government source, though they warned that finding a fix for the issue was unlikely.

“This is Brexit. The UK has left the single market and the customs union. They are a third country. That is the problem,” said the source.

“If a good comes through England, that doesn’t mean that it should come under these rules, but if they are repackaged, there is a problem. That is not transit.

“This is an issue which was unforeseen or not foreseen to the extent to which it should have been.”

My Peppa Pig blog post concerns re-distribution. But even then, EU Commission clarification would be required,

Customs Solution to ‘Percy Pig’ tariffs (Ireland)

This blog does not focus on customs, tariffs, or VAT. But this story from the Irish state broadcaster RTE, caught my eye. Here

Percy Pig are popular sweets, sold by the UK retailer Marks & Spencer widely in Ireland and Europe. They are made in Germany and imported to the UK for onward re-distribution to Ireland and Europe without further processing.

It was thought under the EU-UK trade and cooperation agreement such import into the UK and re-distribution back to the EU without further manufacture or processing in the UK would attract a tariff.

But a partner in Customs and International Trade at (the accounting firm) BDO Ireland thinks she has a possible solution, which she is running by the authorities for verification. It utilises a Returned Goods Relief in existing EU customs rules.

[others may also have located Returned Goods Relief or other facilitations in the EU customs rules]

Plastic Waste Shipment (EU)

On 22nd December 2020 the EU adopted new rules on the export, import and intra-EU shipment of plastic waste – here. [these changes are not yet in the CONSLEG consolidated law version uploaded on Cardinal Environment EHS Legislation Registers & Checklist, and the updated law will be added shortly]

The new rules ban the export of plastic waste from the EU to non-OECD countries, except for clean plastic waste sent for recycling. Exporting plastic waste from the EU to OECD countries and imports in the EU will also be more strictly controlled.

The new rules entered into force on 1 January 2021. They apply to exports, imports and intra-EU shipments of plastic waste: [see below per the EU news announcement]

Exports from the EU

• Exporting hazardous plastic waste and plastic waste that is hard to recycle from the EU to non-OECD countries will be banned.

• Exporting clean, non-hazardous waste (which is destined for recycling) from the EU to non-OECD countries will only be authorised under specific conditions. The importing country must indicate which rules apply to such imports to the European Commission. The export from the EU will then only be allowed under the conditions laid down by the importing country. For countries which do not provide information on their legal regime, the “prior notification and consent procedure” will apply.

• Exporting hazardous plastic waste and plastic waste that is hard to recycle from the EU to OECD countries will be subject to the “prior notification and consent procedure”. Under this procedure, both the importing and exporting country must authorise the shipment.

Imports into the EU

• Importing hazardous plastic waste and plastic waste that is hard to recycle into the EU from third countries will be subject to the “prior notification and consent procedure”. Under this procedure, both the importing and exporting country must authorise the shipment.

Intra-EU shipments

• The “prior notification and consent procedure” will also apply to intra-EU shipments of hazardous plastic waste, and of non-hazardous plastic waste that is difficult to recycle.

• All intra-EU shipments of non-hazardous waste for recovery will be exempt from these new controls. 

These new rules amend the EU’s Waste Shipment Regulation (EU Waste Transhipment Regulation) and implement the decision taken by 187 countries in May 2019 at the Conference of the Parties of the Basel Convention. This Basel decision set up a global regime governing international trade in plastic waste for the first time, by including new entries on plastic waste in the Annexes of the Convention.

The EU ban on exports outside the OECD of plastic waste that is difficult to recycle, goes further than the requirements of the Basel Convention.

[Note: the UK is outside the EU, it did update its International Waste Shipment Regulation to incorporate a prior notification and consent process effective 1st Jan 2021 – see Cardinal Environment Registers and Checklists – but it did not implement a ban on exports of plastic waste to non-OECD. DEFRA – The government had “pledged to ban the export of all plastic waste to non-OECD countries”, but no timetable for action exists. Research is commissioned to better understand existing UK plastic waste recycling capacity and DEFRA would consult in due course on how to deliver its manifesto commitments.]

Update on 1st Jan Registers (Our Services)

1st Jan Cardinal Environment EHS Registers & Law Checklists are rolling out, but last minute law changes on the UK aside is hampering progress.

GB (Britain, Britain Offshore, England, Wales, Scotland) ENV is rolling out first – Brexit changes :

(1) Air – F-gas and ODS regulations are back to yellow on the Brexit Consolidated Law List (due to late UK laws), having been stable hitherto, we will get these back to green shortly

(2) Energy – UK ETS law makes use of 2x 2018 EU texts and 2x 2019 EU texts, late UK document amends all 4 EU texts and UK ETS law

(3) Hazardous Substances – further UK law amends both UK REACH and GB CLP

(4) Waste – late decision to use EU waste code list (with amends) reverses earlier removal of the EU text from Registers

Late amendment to Waste Transhipment changes it to Waste International Shipment and puts it ahead of EU Transhipment, but we have completed the law consolidation

We are working to complete the roll out of the 1st Jan GB ENV Registers & Checklists by Monday – these will roll out without live links to –

* UK ETS 4x EU texts (refer to Brexit Consolidated Law List for status), but with local law updated

* UK REACH and GB CLP texts (refer to Brexit Consolidated Law List for status), but with local law updated

Any questions, please email me.

GMO Regulation Changes (England)

In its first Brexit de-regulation foray (of relevance to this blog) – the UK government today seeks views on its plans to change its regulation of genetically modified organisms (GMOs) in England – here.

The consultation ends on 17 March 2021.

Part 1 of the consultation focuses on the regulation of gene edited (GE) organisms possessing genetic changes which could anyway have been introduced by traditional breeding.

Part 2 of the consultation engages separately and starts gathering views on the wider regulatory framework governing genetically modified organisms (GMOs).

Depending on the results of part 1, DEFRA may change the legislation to amend the definition of a GMO as it applies in England. Currently GMOs are defined in section 106 of the Environmental Protection Act 1990 (amended by the GMO Deliberate Release Regulations). This would mean that the law would not apply to organisms produced by gene editing (GE) and other genetic technologies if they could have been developed using traditional breeding methods. DEFRA’s view is that organisms produced by GE or by other genetic technologies should not be regulated as GMOs if they could have been produced by traditional breeding methods.

The responses from part 2 of the consultation will be used by the UK government to inform policy development and stakeholder engagement plans on any potential wider GMO reform.

On 25 July 2018 the Court of Justice of the European Union (CJEU) clarified that organisms obtained by mutagenesis are genetically modified organisms (GMOs) as defined in the European Directive 18/2001/EC. The journal Nature has a useful summary article on this technical field – here.

Note – the Court also clarified that organisms obtained by mutagenesis techniques which have conventionally been used in a number of applications and have a long safety record are exempt from those obligations, on the understanding that the Member States are free to subject them, in compliance with EU law, to the obligations laid down by the directive or to other obligations.

The ECJ Press Release on the matter is here.

Happy New Year!

Here we go, 1st Jan 2021, and the start of the new rules for EU-UK trade.

(new 1st Jan) GB Cardinal Environment EHS Registers & Checklists (ENV) are being uploaded in alphabetical order, some have already been uploaded, uploading is taking place today, and will take a further 5-7 calendar days to complete. Any questions, please email me.

Northern Ireland Cardinal Environment EHS Registers & Checklists (ENV) will be next.

The December Email Alert will be issued on Monday 4th Jan, so look out for it in your inboxes on that day.

A couple of new items to note :

(1) the UK government issued a 31st Dec update (159 pages with worked examples) to its border model – here.

(2) the UK government issued a 3 month temporary approach to sending parcels to Northern Ireland from Britain – here.

(3) the UK government issued an unofficial list of waste codes for international shipping (note the List of Waste codes for domestic movement is found in WM3) – here.

(4) the UK government updated more of its guidance (notably data) to incorporate the EU-UK trade and cooperation agreement – the Brexit Guidance List in Cardinal Environment EHS Registers & Checklists.

(5) Stena, who manage Holyhead port, report they turned away 6 freight lorries carrying goods to Ireland so far this morning because the Ireland-required Pre-boarding Notification (PBN) had not been completed – this Blog does not focus on customs – the Irish Revenue link is here.