As Great Britain and Northern Ireland are no longer members of the European Union from 1.01.2021 new rules of trade with those countries will apply. After transition period you will need to complete appropriate customs declarations (for non-EU country) to allow you to move goods to, from or trough GB.

To allow you import goods from GB these goods:

  1. Require an import declaration
  2. Require an import safety and security (S and S) declaration
  3. Are subject to customs control
  4. May require a licence under prohibitions and restrictions rules
  5. May incur VAT, Excise Duty and Customs Duties

To allow you export goods to GB these goods:

  1. Require an export declaration (inc. S and S)
  2. Are subject to customs control
  3. May require a licence under prohibitions and restrictions rules

All goods that move from one EU Member State to another, trough GB move under customs control.

All goods need to be classified for customs purposes. Every product has a specific code. Those codes determine the amount of Customs Duty you will pay on imported goods. To classify your goods you can use TARIC Consultation.

VAT Implications of trade:

  1. Supplies and movement of taxable goods between Ireland and UK will be subject to the VAT rules on import and export
  2. You will no longer have to report detail of trade to the UK on the INTRASTAT SYSTEM or VIES
  3. Agreed EU simplifications, such as triangulation, will no longer apply to transaction involving UK
  4. The MOSS system will no longer apply to sales to the UK – you may need to register for VAT in the UK in respect of such sales