Brexit is due to come into effect on January 1st, 2021 - the transition period ends on December 31st, 2020. For all goods coming into or out of the Republic of Ireland and Northern Ireland from Great Britain, declarations will be required.
1. Apply for an EORI number if you do not currently ship goods outside the EU. EORI stands for Economic Operators Registration and Identification number.
Registration for the EORI is straightforward. For ROI VAT registered customers, this can be done via the ROS site.Revenue has a guide on their site to show you exactly what to do. For NI VAT registered customers, you can go to the Gov.UK site. It can take up to 3 days for this EORI number to be live. You will not be able to create shipments to locations outside the EU without this. Nor will you be able to ship from outside the EU into the EU.
Note - UK VAT:
-Irish Businesses sending goods to customers will have to register for UK VAT and charge VAT at Basket for goods with an invoice value of less than £135.
-2B consignments where UK business is not VAT registered or does not provide the UK VAT number at sale, Irish business charges VAT at Basket.
-2B consignments where UK business is VAT registered and provides UK VAT number at sale, Irish business does NOT charge VAT at sale. UK business will pay their VAT as part of their normal VAT payment.
-DPD UK will not ask for payment of goods <£135.
Here is the link to HMRC's announcements re UK VAT:
2. Gather the HS (Harmonisation) codes for the products that you wish to export from the EU.. These HS codes are also known as Commodity Codes. These codes let Customs know what your product is, and what VAT or Duty rate to charge for the goods.
If you have a number of different products to sell, you should start compiling these codes now. Here is a link for the Taric site for ROI customers. For NI customers, you should use this Trade Tariff site. You need these codes to ship goods outside the EU or from outside the EU into the EU. You will not be able to ship with DPD without these.
The HMRC has released a tool to help find the HS codes for import into the UK and to know the VAT and duty for that HS code that will be due on import into the UK.
For ROI customers click here
For NI customers click here
3. If you are a DPD Customer Dispatch System customer, or if you use consignment notes, you must install the new DPD Brexit Ready Shipping Solution. Contact firstname.lastname@example.org for details if you haven’t already done so. If you ship with DPD Ireland via API, an integrated system or EDI (electronic data interchange), you will need to speak with your IT team NOW, as there will be updates that need to be done in preparation for Brexit (to include descriptions, values, HS codes etc.). If your Shipping Solution does not have the appropriate fields required to ship post Brexit, you will not be able ship parcels. It is critical that you action this requirement now. Contact email@example.com if you require support.
4. Ensure that you are capturing email and mobile numbers for all of your consignees. Why?, Because this information will be critical to each shipment travelling between Ireland and UK and UK and Ireland. The contact details will be used to communicate with your customers to make them aware of any taxes and duties payable. If we don’t receive these details in the consignment information, we will not be able to process the shipment.
Movement of goods - Requirement for Heat Treated Pallets.
The EU currently requires that all packaging materials being imported from a Third country conform with the requirement of ISPM15 regulations. Essentially all Pallets, Crates, Boxes, Cable Drums, Spools and Dunnage must be heat treated and officially marked with the ISPM15 Stamp consisting of three codes (Country, producer and measure applied) before they will be accepted in the EU. The UK have advised that if they leave with a no deal scenario they will be adopting the same standards and procedures. We advise you contact your pallet supplier now and ensure they can handle the demand in heat treated pallets if you ship goods from EU/UK or UK/EU.
Further information can be found here.
You can also contact us at firstname.lastname@example.org