Preparing for Brexit

As the Brexit deadline fast approaches, the possibility still exists that the UK will leave the EU without a deal. In that case, the UK will become a non-EU country and will be subject to substantially different trading rules.

This means that if you import and/or export goods to and from the UK, you will need to complete a customs declaration. Customs declarations can be completed either in-house or by engaging a specialist to perform this task for you. It should be noted however that there is a potential shortage of customs clearance agents so prompt action should be taken if this is the method you are planning to use.
There are some critical steps that must be taken to ensure your business can continue to trade after the UK leaves the EU: 

  1. Ensure your Economic Operator Revenue Identification (EORI) number is activated. To do this please contact Revenue.
  2. Review your VAT position in Ireland and the UK and establish if you need to obtain a Deferred Payment Account. If so you may need to put in place a guarantee provision with your bank to cover the duties that are going to be suspended.
  3. Ensure your tariff classifications are 100% correct and, from this, confirm the duty rates that may be payable.
  4. Ensure you have the ability to lodge customs declarations or have a clearance agent to lodge customs declarations on your behalf.
  5. Talk to your suppliers and customers to confirm who is acting as importer and/or exporter of record for your purchases and sales.
  6. Confirm if you qualify for the UK Transitional Simplified Procedures.

If you are dealing with companies in Northern Ireland then you may want to seek advice and information from IntertradeIreland, the cross border trade and business development body.

Please also be aware that additional veterinary checks and certs will be required if you trade in agriculture goods which is likely to lead to delays at the borders and additional costs.

ATA Carnets

An ATA Carnet is an international customs document used for temporary export/import.  It is presented when entering a Carnet country with merchandise or equipment that will be re-exported within 12 months.
Carnets are used for the temporary export of three types of goods to any of the other 77 carnet countries:

  • Commercial Samples
  • Goods for Trade Fairs or exhibitions
  • Professional Equipment

Once the UK leaves the EU it will become a carnet country and an ATA Carnet will have to be presented to facilitate the temporary export into the UK and the return of the goods to the EU. If there is a deal and a transition period then this requirement should be deferred. It Is not clear at the moment how goods travelling between the Republic & Northern Ireland will be treated.

Useful Links

For more information, please contact Richard Brown on or (01) 644 7204. 

For information on our International Trade Services, please contact