GETTING IRELAND BREXIT READY - REVENUE ISSUE ACTION POINTS FOR BUSINESSES TRADING WITH THE UK

The Irish Revenue Service have issued advice for businesses to consider in their Brexit planning.  There are some considerations that arise for any businesses that trade with the UK in the context of Brexit preparedness. 
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EORI – Economic Operators Registration Identification) - Registering for Customs is an important first step in being ready for Brexit.  Failure to register for customs could lead to significant delays in moving goods from the UK.  The EORI registration process can be completed quickly through the Revenue Online Service (ROS) – further information is available at www.revenue.ie/brexit.
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Apart from the need to register for customs, businesses should carefully consider the following matters having regard to you business model and supply chain arrangements:

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Cashflow: Have you assessed the cashflow implications of having to pay import duties (Customs duty, VAT and Excise) in respect of goods imported from the UK?

Supply Chain: You need to know where your goods originate (goods that come from the UK may not originate in the UK), their value, customs classification code and invoicing currency.

Customs: Do you plan to do the customs work yourself of will you use a customs agent?  If doing this work yourself, have you the necessary software?  Will you be responsible for customs formalities on the UK side?  If so, do you know what is required and have you identified a customs agent to complete these?

Payment of Import Duties:  Have you registered for ROS in order to be able to lodge funds into your Customs Account to cover import duties?  See www.revenue.ie/brexit for further information.  You can apply for deferred payment which allows you to defer payment of import charges until the month following import.

Impact on Logistics: Have you assessed the impact on your logistics model?  Do you know the new information the person who moves your goods will need and when they will need it?  Does your logistics provider know what is required?

Authorisations:  There are a number of authorisations and reliefs available which would allow you to import goods and to complete customs formalities more easily.  Have you assessed which authorization may suit you business model?

Moving Plants/Animals: If you move live animals, animal or plant products to/from the UK you need to be registered with the Department of Agriculture, Food and the Marine.  See contacts below.  Do you know if you required to be so registered?

Certification: If you buy/sell any products that required certification or a licence to import/export from/to the UK, you will need to contact the relevant regulator or authority to put any necessary measure in place tin advance.  Do you know if you required such certification or a licence?

Advice: Have you availed of Brexit advice from your trade representative body and/or the relevant State agencies?  If not, you may be missing out on vital help that is available to you at no cost.

MORE INFORMATION REFERENCES:
Please note detailed information is available on the Revenue Brexit webpage: www.revenue.ie/brexit and any Brexit Customs queries that are not answered by the material available on the website, can be emailed to [email protected]. 

Further information regarding the movement of agricultural and/or food products post Brexit can be found on the Department of Agriculture, Food and the Marine website: www.agriculture.gov.ie/brexit and queries can be emailed to [email protected], or go to the central government website: www.gov.ie/brexit for broader Brexit related information.
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Brexit Preparedness Checklist: https://dbei.gov.ie/en/Publications/Publication-files/Brexit-Preparedness-Checklist.pdf
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