BREXIT: Changes in the Customs Regime

---

Over the last number of months, the Revenue Commissioners have been hosting ‘Customs Brexit Information Seminars’ around the country, with the most recent seminar held in Dublin Castle in March 2019.

The aim of these information seminars is to prepare affected Irish businesses for the changes in the Customs Regime following the UK leaving the EU. 

The UK are expected to be out of the Customs Union & Single Market and will be a 3rd Country (Non-EU member state) for customs purposes.

Overview of the EU Customs Regime

• EU Customs regime applies when:
  • Sending goods to a 3rd Country – EXPORT
  • Bringing goods in from a 3rd Country – IMPORT
  • Moving goods through a 3rd Country - TRANSIT

• Declarations are required:
  • Pre-Arrival & Pre-Departure
  • Declarations must be lodged in advance

• Bringing goods in from a 3rd Country - Import
  • Requires a customs declaration
  • May be subject to intervention
  • May be subject to licence requirements
  • Generally subject to payment of duties & VAT

• Sending goods to a 3rd Country - Export
  • Requires a customs declaration
  • May be subject to intervention
  • May be subject to licence requirements
  • Generally, requires a declaration in the 3rd country and subject to payment of duties

• Moving goods through a 3rd Country – Transit
  • Allows goods to move from one EU Member State to another via a 3rd Country while protecting the customs status of the goods
  • Requires one declaration rather than four
  • Office of Departure / Transit / Destination
  • May be subject to intervention 
  • Requires a financial guarantee

Who are the stakeholders involved in Customs procedures?

Consignor:	Person sending the goods - the Exporter
Consignee:	Person receiving the goods - the Importer
Declarant:	Person who submits the customs declaration, can be the Importer but typically is a customs agent.
Holder of the Procedure:	Person who has been authorised by Revenue for a special procedure, usually has a comprehensive guarantee and deferred payment account

Who is responsible for completion of Customs declarations?

• Customs formalities are generally handled by an agent and/or operator moving your goods on your behalf.

• Generally, only larger scale enterprises would have in house customs expertise responsible for all their customs matters. 

• Your role will be to provide all necessary data, accurately and on time – incorrect / incomplete data will delay the movement of your goods and be an added cost for your business.

What information must be provided for the Customs Declaration?

For the customs declaration:

• Consignor EORI (Economic Operators Registration and Identification Number)
• Consignee EORI
• Commodity Code of your goods or products
• Valuation
• Country of Origin
• Truck registration / Trailer I.D.

Supporting documentation required:

• Invoice
• Bill of lading / airway bill
• Packing list
• Veterinary/plant certificates (if applicable)
• Licence (if applicable)

Economic Operators Registration and Identification system (EORI)

If you are a trader who imports or exports goods into or out of the European Union (EU), you will need a unique EORI number. This number is valid throughout the EU. It is used as a common reference number for interactions with the customs authorities in any Member State.

You may have had your EORI number aligned to your existing Value Added Tax (VAT) number. This was generally done for economic operators that held a customs and excise registration when EORI was introduced in 2009.

You can check if you were automatically registered for EORI by accessing the Economic Operator Identification and Registration system. You should insert your existing VAT number prefixed by “IE” under “Validate EORI numbers”.

Register for an Economic Operators' Registration and Identification (EORI) number

The EORI online registration service allows you to register for an EORI number online. You can then use this number when you interact with customs authorities in any EU Member State.

What you need to use the service

To use the service, you will need:

• Revenue Online Service (ROS) login details and a valid ROS digital certificate
• a registration for customs and excise in ROS.

How to access the service

Sign in to ROS

If you are accessing this service through ROS, you must register for customs and excise. You can register using the following steps:

• Click on 'Manage Tax Registrations'.
• Under 'Registration Options' click on 'Register' beside Customs and Excise.
• Enter all the details on the eRegistration form.
• There will be a check box option to declare if you are 'importing/exporting goods to/from the EU'. If this option is not selected, click 'Add To Your Requests'.
• Under the 'Requests' section, click on 'Submit'.
• You will now be registered for customs and excise.

Once you have successfully completed this registration, you can then apply for an EORI number through the same process outlined above.

Sign in to myAccount

If you are accessing this service through myAccount, you should make a request for an EORI registration through MyEnquiries.

Brexit Action Plan

For traders who will trade with the UK post Brexit, according to Revenue, there are a few basic steps that every business should take now to be ready for Brexit:

• apply for your EORI number
• ensure you, or an agent on your behalf, have the facility to make a customs declaration
• know the Commodity Code of your goods or products
• Engage with your Trade Representative Bodies
• Visit Revenue Brexit portal for more information

Other useful Brexit supports are available at the following websites:

Intertrade Ireland

Enterprise Ireland

If you require any further details on changes in the customs regime following the UK leaving the EU  or in relation to our audit and accounting services please contact OSK on 01 439 4200.

Share this Post