From 1 January 2021, Irish businesses must comply with customs formalities when moving goods to, from or through the UK (excluding Northern Ireland). The legal basis for these formalities are set out in the Trade and Cooperation Agreement agreed between the EU and the UK in December last year, in the Union Customs Code which governs the customs requirements for trade with non-EU countries and in the Official Controls Regulation in respect of Sanitary and Phyto-Sanitary (SPS) products.
The requirements for goods being imported from the UK since 01 January 2021, including products of animal origin, germinal products and animal by-products manufactured in the UK, include the following:
- a safety and security (ENS) declaration
- an import declaration
- pre-notification of SPS products
- a licence for certain goods under prohibitions and restrictions rules
- payment of Value-Added Tax (VAT) at importation and Excise Duty and Customs Duty as applicable
- inspection or controls by Revenue, the Department of Agriculture, Food and the Marine (DAFM) or the HSE’s Environmental Health Agency.
Where the import involves live animals or products of animal origin, these goods can only be imported via a designated Border Control Post (BCP). These goods must be pre-notified to DAFM and depending on the nature of the goods official controls may also be required at the BCP. There are BCPs at both Dublin Port and Rosslare Europort and at Dublin Airport to facilitate official controls on SPS goods arriving in Ireland from the UK. Once import formalities including SPS controls, payment of duties etc. have been completed the goods are released for free circulation and may leave the port of arrival for onward movement to their destination.
Under the Protocol on Ireland and Northern Ireland, EU SPS requirements and the Union Customs Code continue to apply to goods entering Northern Ireland from Great Britain or other third countries. Under these EU rules, SPS checks must always be completed at the first point of entry. In the example provided by the Deputy, SPS controls must be completed at Larne. While the Protocol allows customs formalities to be completed in either Northern Ireland or Ireland, it is easier to also complete customs formalities at the first point of arrival and many businesses will complete both at this point.
If a trader does not wish to complete the customs formalities at the first point of entry then, once the SPS controls have been completed, the goods continue under their simplified customs transit procedure to an Office of Destination in Ireland. The customs formalities can then be completed at the Office of Destination which can be either a Customs authorised business premises or a Revenue designated Office of Destination. I am informed by Revenue that the Revenue designated Offices of Destination for goods arriving from the UK, via Northern Ireland, are at Dublin Port and Rosslare Europort. Further information on the transit procedure, including information on the authorisation of business premises, can be found on the Revenue website - https://www.revenue.ie/en/customs-traders-and-agents/transit/index.aspx
