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

Who are the stakeholders involved in Customs procedures?


Person sending the goods - the Exporter



Person receiving the goods - the Importer



Person who submits the customs declaration, can be the Importer but typically is a customs agent.       


Holder of the


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?

What information must be provided for the Customs Declaration?

For the customs declaration:

Supporting documentation required:

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:

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:

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:

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.

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