Prepare for Brexit

There are some critical steps that must be taken to ensure your business can continue to trade post Brexit. The below outlines for the first four steps that will enable you to engage with Declaron to complete your customs paperwork. Once you have completed these steps Declaron will take you through the next number of steps.

The UK has left the EU on the 31st of January 2020, therefore becoming a Third Country from that date. In order to import goods into the EU and export goods from the EU from January 2021, 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.

For example, if you are delivering the goods from Ireland on DDP terms to a UK client, you will need to have an IE EORI number for exports from Ireland and a UK EORI number to import the goods into the UK.

You should check the European Commission EORI Number Validator to ascertain if you already have an EORI number before you proceed further in this document. The default option will be “IE” followed by your VAT number.

If your suppliers are delivering to you on DDP terms we recommend you check with them that they have also obtained these registrations to ensure security of supply.

EORI Applications
EU EORI Number:

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

GB EORI Number:
  • Check if you need to register for VAT before you apply for an EORI number.
  • You can apply online to get an EORI number 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.

How do you intend to pay customs duties on arrival?

1. Cash payment – TAN account – ROS or myAccount

To register for C&E (Customs and Excise) on ROS, you can use this document. Your TAN account number will be assigned automatically on completion.

To add a positive balance to your TAN account, Customs & Excise payments can be made by Revpay using a Credit Card, Debit Card, or transfer from the payer’s bank account by Single Debit Instruction (SDI). For instructions on using RevPay and topping up your TAN account, see this document from Revenue.

2. Deferred account

The deferred payment system (bank direct debit scheme) is an authorisation that allows you to defer payment of certain charges.

These charges include Customs Duty, VAT at import, Excise Duty and VRT.

Establish whether you need to obtain a Deferred Payment Account and, if so, put in place a guarantee provision to cover the duties which are going to be suspended.

How to apply for a customs deferred payment authorisation with Revenue:

The instructions to apply for a deferred payment account are available in this document

How to apply for a customs deferred payment authorisation with HMRC:

If you export to the UK and need to act as the importer in the UK, you may want to apply for a Deferred Payment Authorisation with HMRC now. The steps to do this are available from the UK goverment here. 

Ensure your tariff classifications are 100% correct and, from this, confirm the duty rates that may be payable.

This will also be essential in order to determine the origin rule applicable to your product under a Free Trade Agreement.

We strongly recommend a tariff classification review on all products as incorrect tariff codes will delay clearance and will cause post clearance audit issues.

  1. The Tariff classification of goods is a fundamental step in interacting with Customs as the assigned tariff code will determine how goods are treated.
  2. There is a specific tariff/commodity code for every type of tradeable commodity and rules for how these codes should be assigned.
  3. At present, for trade within the EU, these codes are collected for statistical reasons and are not used for duty collection purposes.
  4. 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.
  5. 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:

  1. EU Tariff Classification
  2. UK Tariff Schedule

The British 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).

You can find info on UK tariffs here. 

The next steps are a little easier! Register with us, if you haven’t already and set up your company details. If you need help to do so, we run regular demos and Q&As like the one below. Customers can also reach out for support via their dedicated customer support email. 


Looking for more on Brexit and Customs? Check out our webinars...