Post-Brexit Customs Processes Update - 23/03/21

EIDR

Following the UK's departure from the EU and Customs Union, HMRC have allowed importers to use Entry Into Declarants Record (EIDR) without any prior authorisation and have given importers up to 175 days to submit their supplemental declarations through CHIEF or CDS. Their original intention was to withdraw this facilitation from June 30^th,  However they have now extended this facilitation until the end of the year.

Trade with Northern Ireland under the “Goods not at risk process”

There are two reasons that goods brought into Northern Ireland from Great Britain can be declared not ‘at risk’. You should consider which of these two reasons is most applicable to the goods you are bringing in.

Goods can be declared as not ‘at risk’ where:

• the applicable EU tariff is zero (including goods which originate in the UK where you’re able to claim a preferential rate of dutyunder the UK-EU Trade and Cooperation Agreement and goods which are eligible for Returned Goods Relief) - in these circumstances, you do not need to be authorised under the UK Trader Scheme
• the goods meet ‘final use’ criteria, meaning they’re for sale to, or final use by, end consumers located in the UK and are brought into Northern Ireland by a trader authorised under the UK Trader Scheme

More detailed information can be accessed on the relevant Government web pages.

When goods you bring into Northern Ireland from Great Britain are not ‘at risk’ due to the applicable tariffs

Goods brought into Northern Ireland from Great Britain are not ‘at risk’ if the applicable EU tariff is zero, such as when the goods meet UK Rules of Origin requirements under the UK-EU Trade and Co-operation Agreement, or where the EU full non-preference rate of duty is 0%. You will need to state that these requirements are met on your declaration.

Where this is the case you do not need to seek authorisation under the UK Trader Scheme and you may complete your declaration as normal.

Declaring goods into free circulation in Great Britain on its does not make the good of UK origin.

Find out more information about:

• how to claim the preferential rate on UK-EU trade
• the rules of origin requirements under the Trade and Cooperation Agreement

To work out what the applicable EU tariff would be, you need to take account of the customs duty and any other applicable measures that apply to your goods, such as:

• Preferential rates (and their origin requirements)
• Trade remedies
• Tariff Rate Quotas
• Duty suspensions
• Duty relief

When goods you bring into Northern Ireland from Great Britain can be declared not ‘at risk’ under the UK Trader Scheme

Where the applicable EU tariff is above zero, goods brought into Northern Ireland from Great Britain can still be declared not ‘at risk’ when they meet ‘final use’ criteria, meaning they are for sale to, or final use by, end consumers located in the UK.

To declare these goods as not ‘at risk’, you’ll need to be authorised under the UK Trader Scheme. Goods brought into Northern Ireland from Great Britain by a trader authorised under the UK Trader Scheme do not need to meet rules of origin requirements.

In declaring goods not ‘at risk’ under the UK Trader Scheme, you must be satisfied that these goods entered Northern Ireland for the purpose of being sold or used by end consumers located in the United Kingdom. You’ll need to keep evidence to demonstrate this.

Some examples include:

• Selling the good in a shop in Northern Ireland (or in England, Scotland or Wales)
• Buying stationery for use in Northern Ireland (or in England, Scotland or Wales)
• A farmer buying a tractor for their own use in Northern Ireland (or in England, Scotland or Wales)

If the goods you bring into Northern Ireland will be subject to processing, you must also meet additional criteria when applying for UK Trader Scheme authorisation before you can declare these goods not ‘at risk’.

Please contact our Customer Teams with any questions regarding specific bookings.