Most companies who are facing importing to and exporting from the UK have limited knowledge of customs procedures. It is therefore both important and recommended that if you are dealing with customs you should enquire about participating in customs training courses.
There are various options out there and depending on your industry some may be specifically designed for you area.
We encourage you to check out the following links for customs training from our government funded associations:
Our sister company BDO also runs customs training.
Under a Free Trade Agreement, goods can be moved and sold across international borders with little or no tariffs, as long as they qualify under the dedicated rule of origin assigned to the tariff code in question. This will not omit the requirement for customs declarations.
Yes. All imports and exports into and out of the EU require customs declarations.
Yes, certain products will require additional health certs and pre notification to the Department of Agriculture, Food and Marine (DAFM).
The first step is to register with the Department. Once this is done you will then need to determine what the requirements are for your particular products.
Postponed VAT accounting – Ireland
This facility will be open to all Irish VAT registered importers and apply to imports from all third countries, not just the United Kingdom. Importers who avail of this facility will not pay VAT at the point of entry. ,instead they will account for Irish import VAT through their normal VAT returns, so that it may, subject to the usual rules on deductibility and be reclaimed at the same time that it is declared in a VAT return. Initially, there will be no requirement to register for this facility as it will be available to all Irish VAT registered traders.
To benefit from the facility, importers or their agents should insert the code 1A01 in Box 44 of the Customs Import Declaration followed by the words VAT POSTPONED.
UK – Postponed VAT accounting
After January 2021.
- From 1 January 2021, you will be entitled to account for UK import VAT on imported goods through your UK VAT returns as opposed to paying UK import VAT at the point of importation.
- Administratively, this results in a status quo for business and avoid the cashflow impact of seeking recovery of import VAT paid when importing goods.
- The postponed VAT accounting will also apply where declarations are deferred for up to 6 months. Accordingly, UK import VAT will still be accounted for through the UK VAT returns.
- The normal rules in respect of having the right to recover VAT (i.e. domestic VATable supplies in the UK) and any restrictions in connection with input VAT recovery will still apply.
- For administrative purposes and to support any import VAT accounting when completing a UK VAT return, business will need to retain customs declarations or other customs records in respect of the goods imported into the UK.
You can account for postponed import VAT if:
- the goods you import are used for VATable supplies in the UK or for use in your VATable UK business.
- you include your GB EORI number on your customs declaration.
- you include your UK VAT registration number on your customs declaration, where required.
For more info please check:
How to complete your VAT return:
Customs will work very hard to minimise the likelihood of delays in releasing goods at the border, however Brexit will introduce new regulations that will add complexity to the customs process. So it is important that you understand what your customs requirements will be for your business.
An Authorised Economic Operator (AEO) is a Certification granted by the Customs Authority to an entity that has proven reliability in customs-related matters. For more information about AEO, please see further guidance here.
VAT Free Authorisation
In general, this qualifies entities in making zero-rated importing of goods and in making supplies of certain contract work. For more information about VAT Free Authorisation, please see Further guidance here.
This Economic Procedure is used to obtain relief from Customs Duty and Value-Added Tax (VAT) where a trader is importing goods from outside the EU and processing in the Union. For more information about inward processing, please see here
This Economic Procedure is used in circumstances where goods are temporarily exported outside the European Union (EU) for processing or repair in a non-EU country. Relief from import charges occurs when these goods are re-imported and released for free circulation in the EU. For more information about outward processing, please see here
End Use is an economic procedure for goods used for a specific purpose and within a set time period. For more information about end-use, please see here
This allows traders to store non-European Union (EU) goods without payment of customs charges or Valued-Added Tax (VAT). For more information about warehousing, please see here
Health Products Regulatory Authority (HPRA) License
The Health Products Regulatory Authority (HPRA) issued license for operators who require a controlled drug annual licence or registration, if they wish to produce/manufacture, possess, supply, import or export any controlled drug in the schedules listed here
Entry In the Declarant’s Records (EIDR)
EIDR is a simplified procedure. It allows a Trader to enter certain goods to the customs import procedure at their premises or another approved location. If you need further information you should contact the Simplifications and Compliance Unit here
This simplified procedure allows a trader to omit some particulars and supporting documents of a standard declaration at the time of customs clearance. The simplified customs declaration is a two step procedure. If you need further information you should contact us here
Importing into the UK after January 1st 2021 – what you need to know
If you’re importing standard goods into Great Britain from the EU after January 1st 2021 you don’t have to lodge a full import declaration for at least six months.
You can use Entry In the Declarant’s Records (EIDR) without getting authorisation in advance.
An entry summary declaration will have to be lodged to HMRC after July 2021.
Please note however, you will need a few items in place before Declaron can lodge supplementary declaration on your behalf.
- Have a GB EORI registration in place for 1st January 2021
- Have an export declaration from Ireland to the UK done in Declaron system
- Record the goods in your own records
- GB VAT registration in place so you can account for the VAT in your VAT Return. Check when to register for VAT here
- Authorisation to use simplified declarations for imports
- A duty deferment account for paying any import duties and VAT
Declaron will make a supplementary declaration on your behalf up to 6 months after the goods were imported.
When your supplementary declaration is accepted, CHIEF will send a customs response message giving a calculation of what you owe.
Payment will be taken from your deferment account on the 15th day of the following month.
For controlled goods you must follow the normal rules for making an import declaration.