Get Ready for Brexit: Act Now

The UK left the EU on 31 January this year. The Transition Period provided under the Withdrawal Agreement ends on 31 December 2020. Therefore, the arrangement that the UK continued, for the purposes of the movement of goods, services, and people, as if it were a full EU Member ends on this date, with the Revised Protocol for the Republic and Northern Ireland (NI) ending on this date also. 

Revenue understands the ongoing challenges presented to business by Covid-19. However, it is important to be Brexit-ready as from 1 January 2021 customs formalities will apply to the movement of goods to, from and through the UK, (excluding NI). Your business must be able to complete these formalities from this date, in order to move goods to, from and through the UK, (excluding NI).

Your Next Steps in Getting Brexit-Ready:

1. Register for an Economic Operators Registration Identification (EORI) Number: watch the EORI registration video on revenue.ie/brexit
2. Assess your Supply Chain: know where your goods originate, their value for customs purposes, tariff classification and invoicing currency.
3. Who will be responsible for Customs Compliance? For Imports, will you submit Customs Declarations yourself or if you will use a Customs Agent? (note: Revenue is implementing a new Automated import System (AIS) from November 2020). For Exports, contact your customer in the UK to establish if, along with Export Declarations, you will be responsible for Import Declarations on the UK side (i.e. Delivery Duty Paid (DDP)
4. Understand the Impacts on yous Logistics Model: Know (and make sure your Logistics Provider knows) the new relevant information that will be needed and when this will be needed. 
5. Get Appropriate Certification: If you import or export goods from/to the UK that require a certificate or licence, contact the relevant regulatory authority to put the necessary measures in place.
6. Arrange for Payment of Import Duties: Consider cashflow implications of any import charges (including customs duty, VAT and excise). Register for Revenue Online Services (ROS) to lodge funds into your Customs Account to pay import charges
7. Considers relevant VAT and Excise Matters: EU VAT simplification measures (such as triangulation or self-billing) will no longer be available where part of the transaction occurs in the UK. If you incur VAT on purchases or charge VAT on sales made in the UK, the European VAT Refund (EVR) system will no longer be available to reclaim VAT expended or refund VAT charged in the UK. The zero rate of VAT applies to exports. To apply the zero rate of VAT to exports, you must ensure that the goods have left the EU and have evidence of export. Movements of excise goods into the EU (including Ireland) from the UK (excluding NI) will be third country imports from 1 January 2021. EU Excise Movement Control System (EMCS) will no longer be available to economic operators based in the UK (excluding NI), for movements into the EU (including Ireland). Customs formalities will have to be completed for excisable goods, otherwise you will be unable to import such goods from the UK (excluding NI).
8. Avail of Brexit Advice: from Government Departments, State bodies and Agencies, including Revenue. 

Can You Simplify Your Engagement with Customs post-Brexit?

Depending on your Business Model, Customs Authorisations and Simplifications may make your interaction with Revenue easier in the future EU-GB trading environment. Visit revenue.ie for more information. 

Application for these authorisations or simplifications are made electronically on Customs Decision System (CDS). In each case, an application must be made simultaneously for a financial or comprehensive guarantee. 

Further information on Brexit is available on the Revenue's dedicated Brexit section or email any queries to brexitqueries@revenue.ie.

Do You Need an Automated Import System (AIS)?

• AIS is coming this November. Customs Import Supply Chain Operators must be ready for AIS. Talk to your internal IT team, your software provider or your customs agent to make sure your Customs Software are updated now.
• If planning to make Import Customs Declarations without assistance from Customs Agents, you need specific Customs Software to connect to AIS. You need a good understanding of customs rules and procedures under the Union Customs Code that apply to goods brought into the EU.
• Check revenue.ie/ais for latest information on AIS
• Any queries not covered can be emailed to ucc-cmu@revenue.ie
• For updates on AIS, please register to join our dedicated AIS mailing list aismailinglist@revenue.ie 

Do You Need an Automated Entry Processing (AEP)?

• Post Brexit, AEP will continue to handle the validation, processing and clearance of export customs declarations.
• Make sure you have access to the relevant customs software to make export declarations.
• For more information on AEP see revenue.ie/AEP
• Any queries not covered can be emailed to ecustoms@revenue.ie

Where Can You Find More Info? 

Find out more at revenue.ie/brexit