Moving Goods from Ireland to Northern Ireland (Northern Ireland Brexit)

Exit day is 31st October (this date is in a Statutory instrument)

[this Blog does not focus on Customs or VAT, this post is made only because the changes are substantive]

Today HMRC updated (in a major way) and reissued its guidance on customs procedures applying in Northern Ireland.

Here

Goods moving between Ireland and Northern Ireland will face different procedures compared to other UK-EU trade.

You will not need to:

• get a customs agent or an Economic Operator Registration and Identification (EORI) number

• pay Customs Duty or make import or export declarations to HMRC

You should also consider advice issued by the Irish government about their requirements for goods moving into or out of Ireland.

This was the case in the March instructions (see Blog post then).

What is added is information about moving controlled and licensed goods, transitional simplified procedures and moving goods under transit.

HMRC also issued updated instructions on excise duty applying to exports to Ireland and imports from Ireland.

Export – here.

Import – here.

Customs and VAT processes in Northern Ireland will also change if there is an orderly exit. I will be issuing further Blog posts.

EORI Numbers (UK Brexit)

Exit day is 31st October 2019

Because only some of the traders who import/export goods to/from the EU have registered for their GB EORI number, HMG is auto-enrolling now.

Here

An EU country specific EORI number is also required.

EORI numbers are not required for UK/Ireland trade across the Irish Border.

If a trader does not have the relevant EORI numbers, their goods will not clear borders.

HMRC Brexit Videos for Importers/Exporters (UK Brexit)

The Exit day is 12th April (the day after tomorrow) – the exit time is 12.00 CET

HMRC has updated its Brexit promotional materials with a 10-steps video for Importers, and a 10-steps video for Exporters. There are also leaflets.

Here

[the Exit day may change, please keep following this Blog]

Goods Moving between Ireland & Northern Ireland (UK Brexit)

I posted before about the international border on the island of Ireland.

Exit day is 12th April 2019.

[A] From Ireland (EU) to Northern Ireland (UK) after 12th April 2019

* No new requirements or checks on goods moving between Northern Ireland and Great Britain.

* Northern Irish traders must make declarations if they trade in dangerous chemicals, ozone depleting substances or F-gases (as the rest of UK – rUK).

* Northern Irish traders must use Belfast International Airport as the designated point of entry into Northern Ireland for endangered species.

* Northern Irish companies must have a licence to export dual-use goods (as rUK).

* Northern Irish companies must make declarations if they import animals and animal products from outside the EU that have not been checked in the EU. [this is different to rUK – for rUK see here]

* Northern Irish companies must follow rUK rules for importing plant products from Ireland – see here.

These are the only new processes which will be introduced.

Information on the temporary special Customs arrangements is here. This Blog does not focus on Customs, Tariffs or VAT aspects of borders.

[B] From Northern Ireland (UK) to Ireland (UK) after 12th April 2019

No announcements are yet made on the Irish Border specifics.

Follow this site for information on the Irish arrangements for its trade with the UK – here.

[the exit day may change, please keep following this Blog]

I will Blog again on this subject when further information is available.

HMRC (Imports) Customs Simplifications (UK Brexit)

Disclaimer : this Blog is not focused on Customs arrangements per se.

UPDATE (19 Feb 2019) : further easements – here.

UPDATE (4 Feb 2019) : these are now published – here. Transitional simplified procedures – here.

UPDATE : these do not apply to trade across the international border on the island of Ireland. These are initial plans from the UK side, they are not worked through with the EU (or agreed with the EU). In no deal, EU agreement is not needed, the EU is just supplied with the documentation they need for their processes.

HMRC has a Customs Partnership Pack, it’s in its third edition. Here.

I am hearing about substantial simplifications planned for EU/UK trade. Also for RoRo traffic. Available for undefined time but 12 months’ notice will be given if changes planned. These are not yet published. I will update this post, as necessary.

(1) Customs declarations and pre-notifications still required but various simplifications available to avoid congestion. Traders able to lodge them ahead of goods arriving at the border or into company’s records.

(2) Initial declaration submitted in the company’s own commercial records. Once the goods arrive in the UK a supplementary declaration is lodged.

(3) Transitional arrangements very similar to the two existing customs procedures Customs Freight Simplified Procedures (CFSP) and Entry in Declarants Records (EIDR).

(4) Brokers able to use own CFSP authorizations without being jointly liable for customs duties. Only importer liable to encourage brokers to use own CFSP. Unlike now. This simplification available for all trade, not only EU-UK.

(5) Relaxation of comprehensive guarantee requirement. Simpler version of the guarantee available for all traders without the need to meet the current CCG requirements. Sufficient time given to provide a guarantee.

(6) Only anti-smuggling (Border Force) checks at the border on selected shipments based on risk-analysis. Reminder -this is what currently happens. Even goods from other EU countries currently undergo these checks.

(7) Special simplifications for customs formalities also for traders of controlled goods (requiring a licence or a certificate).

[my thanks to Dr Anna Jerzewska, trade expert, for the above information]

Customs Transit Procedures (Brexit UK)

The Customs Transit Procedures (EU Exit) Regulations 2018 (SI 1258) are enacted. These will come into force when separately determined by Treasury Regulations (not enacted yet), these separate Treasury regulations will be made under the (Brexit) Taxation (Cross-border) Trade Act 2018. The Regulations are here.

These Regulations make provision for the international movements of goods, with import duty suspended, under the internationally recognised common transit procedure and TIR Carnet system, with provision for such movements within the United Kingdom. They also provide for such movements of goods under arrangements for NATO forces.

When enacted, they will ensure that these customs procedures operate as before once the United Kingdom exits the European Union.

Draft Notices to be made under these Regulations are here.

Detailed following of the new Customs arrangements is beyond the scope of this Blog. HMRC continue to publish guidance and instructions. Please follow HMRC for these.

Grants for Customs Declarations (Brexit)

The UK Government has today announced grants for companies and individuals carrying out customs declarations, the details are here.

– Up to £750 for each employee receiving training

– Up to €200,000 for new software (the maximum under EU state aid rules)

PricewaterhouseCoopers (PwC) is administering the grants for HMRC.

More information about the grants is on PwC’s website. The link to apply will be published on the government link above in early December 2018.

Ireland and the Netherlands have been offering grants for some time – here.