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It can be confusing as to who is liable for customs debt. We clarify when it is the importer and when the agent. If you are the declarant but utilise an agent or representative to make a customs declaration on your behalf, depending on the kind of representation, they may be accountable. In case of Direct Representation, the payer is .... If an agent acts as a direct representative of the principal, the principal is the only one responsible for the customs debt. But if the principal gives clear instructions and the agent does something wrong on purpose or for no good reason, the agent could be held jointly and severally responsible. If the agent has permission for a customs operation (like inbound processing or a customs warehouse) under which the goods have been put, they will be responsible for any debt incurred if that operation wasn't done right or if they did something that caused items to be taken out of customs control without permission. Sub-Contraction If the agent wants to give work to a sub-agent, this must be written into the contract between the agent and the principal. If it doesn't, the sub-agent won't be able to work directly for the principal and will be fully responsible for any customs debt that comes up. In case of Indirect Representation, the payer is... If an agent makes a customs declaration on behalf of a principal in an indirect way, both the agent and the principal will be responsible for any customs debt. HMRC could ask the agent or the person who hired the agent to pay. If an agent tells a sub-agent to make a customs declaration, both the sub-agent and the principal are responsible for any customs debt. If the sub-agent is the agent's employee, the agent may also be responsible. Please review government guidance, here and download guidance:

In certain circumstances, HMRC can repay or remit (waive) a customs debt. Find out how it works and what you need to do. HMRC can either: repay — refund an amount of import or export duty that’s been paid remit — waive the payment of import or export duty that has not yet been paid HMRC may reimburse tariffs if your claim is more than £9 after that date. When are customs duties refundable? Two cases: You overpaid taxes. You rejected broken or substandard imports. You may seek a refund for import tariffs (including VAT) paid at the UK border on products that: faulty or damaged before customs clearance Rejected imports must be claimed within a year following notice. Duties can be refunded if... You didn't accept the items because they were faulty, damaged before customs cleared them, or didn't satisfy the conditions of the contract you imported them under. You haven't utilised the items enough to verify they're damaged or not as described. You haven't sold the damaged or unsatisfactory items. You can't claim defective or incorrect things if you know they were sold. Unless you're a VAT-registered firm, you can't reclaim customs duties on VAT-charged items. If you're not VAT-registered, the vendor or online marketplace should reimburse the VAT. Application Form C&E1179 must be submitted 48 hours before re-exporting or discarding goods. Attach any necessary documentation, such as: copy of import invoice entitlement evidence a spreadsheet for calculating a percentage of paid charges Download it here: Claim for: Anti-dumping, CAP, and import duties Taxes on rejected imports Send HMRC your form by: Emailing customsaccountingrepayments@hmrc.gov.uk or we can do it for you. Get in touch, After applying, you'll get a letter with your National Duty Repayment Centre reference verifying your application. Your application will be processed within 30 days. Download more guidance

With a renewed emphasis on the EU-UK approach to Northern Ireland, we question why the United Kingdom seeks more escalation rather than constructive partnership. More importantly: Why not accept an 80 percent burden reduction benefiting people and companies during a crisis in the cost of living and War in Europe? In May 2022, after the elections in Northern Ireland, the “row” over the correct implementation of the Protocol on Ireland and Northern Ireland (in the UK, the same is simply known as the Northern Ireland Protocol) between the United Kingdom and the European Union has kicked off again. What is the NI Protocol in a nutshell? Many feared that Brexit has jeopardised the peace that the Good Friday Agreement had brought to Northern Ireland. The NI Protocol is seen by the EU to protect peace and stability in Northern Ireland. Key to the solution: Measures in the Protocol intended to (1) eliminate the need for a hard border between Northern Ireland and the Irish Republic — which remains a member of the EU — and (2) customs inspections on that border after Brexit. However, that led to another border: NI Unionists contested that the Protocol established a border in the Irish Sea, leading Northern Ireland to be treated differently from the rest of the United Kingdom. So, today, the Northern Ireland Protocol remains the key controversial aspect of the Brexit accord concluded by the United Kingdom and the European Union in December 2020. What’s the solution? In mid-October 2021, the EU Commission proposed customised steps to help Northern Ireland inhabitants cope with Brexit and make the “border in the Irish Sea” more transparent. In order to reach these proposals, the EU Commission said that they had widely consulted politicians, corporations, and other stakeholders in Northern Ireland (like agri-food producers) to address local and commercial concerns. Even the UK Government Command Paper of July 2021 was incooperated in the EU Commission proposals. The UK has rejected proposals by the EU The United Kingdom opposes EU efforts to address the Northern Ireland Protocol. In May 2022, eight months after the initial proposal was made and laid “on ice”, the UK stated the need to be “forced to act" if the EU did not demonstrate the "required flexibility" about the protocol. Yet, if pressed, publically, the government ministers cannot or want provide any detail about what these additional “required flexibilities” (as supposed to the ones detailed and offered below) are and why the October 21 proposals of the EU (see below) were unreasonable. We only seem to know that the UK ministers said that the protocol posed the "biggest barrier" to the formation of a new power-sharing government in Northern Ireland after the May 2022 elections. However, what exactly is the problem, apart from scrapping it all together based on political ( Could NI break away from the UK because of the Protocol and wish to become Irish? ) rather than practical grounds (“ There is a high cost associated with border controls that makes live burdensome and disadvantaged businesses” ) is unclear (at least to me). What is in the October 2021 proposals of the EU? The EU Commission suggested a range of practical actions to address Northern Irish citizens' and companies' concerns. These ideas were built on a June 2021 package that streamlined UK live animal imports. The solution provided for a novel approach to implementing the Protocol and simplifying commodities movement between the UK and NI. At the same time, GB products would be kept out of the EU's Single Market without having to put a border between Northern and Southern Ireland, respecting the Belfast Agreement. 80% reduction in controls = Cost Savings and Delay Reduction for British Businesses The new proposals would have meant a reduction of sanitary and phytosanitary (addressing public, plant, and animal health concerns) inspections by 80%. This is a very significant proposal as these controls and associated paperwork are one of the key reasons for delays and costs in GB-NI Trade. The impact of such simplifications could be felt immediately for both English and Northern Irish businesses: Especially for a large variety of retail items transiting from the UK to Northern Ireland, this implies fewer official inspections (I repeat - about 80%). It is a no brainer. To me, there are few practical reasons not to accept such proposals, when they can provide immediate cost and paperwork relief to businesses. Do you know of any? Leave comments below. At the time of a significant cost of living crisis and after the majority of the electorate in Northern Ireland has spoken in favour of maintaining the NI Protocol, it is not time for pragmatism to prevail over ideology, for once? What has been proposed in October 21 in a nutshell? The package proposed further flexibilities in four areas of food, plant and animal health, customs, medicines and engagement with Northern Irish stakeholders. Solutions in four key areas There are four non-papers (i.e. non-legislative texts) covering the following areas: 1. A bespoke solution for Northern Ireland on food, plant and animal health This solution would result in a Northern Ireland-specific public, plant, and animal health solution (abbreviated "SPS"). In effect, this entails substantially simplified certification and a large decrease (about 80 percent) of official inspections for a huge array of retail items going from Great Britain to Northern Ireland for consumption. This is in addition to the measures proposed by the EU on 30 June to ease the transfer of live animals from the United Kingdom to Northern Ireland. Download Proposal 2. Flexible customs formalities to facilitate the movement of goods from Great Britain to Northern Ireland – 50% reduction in paperwork This solution includes actions that will simplify and streamline customs procedures and formalities. It will decrease in half the amount of paperwork required to transport products from Great Britain to Northern Ireland. This is also subject to safeguards, such as the United Kingdom's commitment to provide full and real-time access to IT systems, a review and termination clause, and the implementation of appropriate monitoring and enforcement measures by the United Kingdom's customs and market surveillance authorities. Download Proposal Express Lane Together, the customised solutions for SPS and customs regulations will establish a "Express Lane" for the flow of goods from Great Britain to Northern Ireland, while also offering a rigorous monitoring and enforcement system to safeguard the EU' Single Market. 3. Enhanced engagement with Northern Ireland Stakeholders and Authorities It is hoped that these ideas would help stakeholders and authorities in Northern Ireland communicate about the Protocol and related EU initiatives. This would promote openness while safeguarding the UK's constitutional order. Create a structured dialogue between Northern Ireland's stakeholders (government, civil society and businesses) and the EU. Organizing expert committees to assess key EU acts relevant to the Protocol's implementation would be required. Stakeholders from Northern Ireland will be invited to Specialized Committee meetings. It will also deepen the Northern Ireland Assembly's cooperation with the EU-UK Parliamentary Partnership Assembly. A website will also be built to give clear and thorough information on Northern Ireland's EU regulations. Download Proposal 4. Uninterrupted security of supply of medicines from Great Britain to Northern Ireland for the long-term As a consequence of this plan, British pharmaceutical businesses that service the Northern Irish market will be able to maintain their regulatory duties in their existing locations. Even though Northern Ireland is now the third country to the EU, Great Britain may continue to operate as a centre for the delivery of generic medications to the region. This ensures the continued supply of pharmaceuticals from Great Britain to Northern Ireland. Before finalising its proposal to change current regulations, the Commission will engage in further consultations with the United Kingdom and other stakeholders. This proposal calls on the EU to modify its own drug regulations.. Download Proposal What happens if the UK unilaterally withdraws from the Northern Ireland Protocol or if Article 16 is triggered? Article 16 of the protocol is a safeguard provision that allows any party to adopt unilateral "strictly essential" actions if the execution of the agreement "leads to substantial economic, sociological, or environmental challenges that are likely to continue or trade diversion." A cycle of escalations and retaliations can ensue, which may result in the suspension of portions of the EU-UK Trade and Cooperation Agreement. This, in turn, would reinforce the border between the EU and the United Kingdom and has the potential to significantly raise red tape and customs duties, impeding commerce and the movement of products. It should be avoided under all circumstances. Conclusion The Northern Ireland Protocol is threatened by UK political ambitions and infighting. The NI protocol continues to be constantly politicised, ignoring the impact on companies and individuals and not recognising the enormous contribution it currently makes to peace in Northern Ireland and allowing for North-South Cooperation to continue. Most importantly from a trade-in goods perspective, where practical alternatives exist to reduce red tape and customs/SPS procedures, they should be implemented without delay. The NI Protocol should be given a chance to operate for Northern Ireland's people and companies, particularly whilst we are in the midst of military agression in Europe and citizens experience a severe "cost of living" crisis with high levels of inflation leading to exporting food, feed and energy prices. Companies and individuals don't have time for politics. Every time legislators disagree, Northern Ireland loses a chance for prosperity and stability. Let it go! Take the 80% red tape cuts! Move on! Other Documents UK Command Paper of July 2021 June 21 Easements These measures come in addition to the package that was presented in June 2021, which facilitates the movement of live animals from Great Britain to Northern Ireland. How we can help? In order to ensure that our clients in the United Kingdom have an easy time crossing the border, we assist them in the interpretation of the Northern Ireland Protocol and file their customs declarations into Northern Ireland on their behalf. Get in touch with us as soon as possible so we can discuss the ways in which we may help you.

Do you need a licence or phytosanitary certificate to export plants and plant products? Export plants and plant products When you export regulated plants and plant products from Great Britain (England, Scotland and Wales) and Northern Ireland to other countries, you need to: check if your plants need a phytosanitary certificate by contacting the plant health authority in the destination country (and if you cannot find details on the IPPC website or are unsure of the requirements, contact your UK plant health authority or inspector if you know them) check if your plants need laboratory testing of samples to make sure they’re free from pests and diseases or for growing season inspections - contact your local plant health inspector apply for a phytosanitary certificate from the relevant UK plant health authority before export register as a professional operator, if you have not already done so If you export as a private citizen (you are not registered as a company or sole trader), please contact APHA for information on the process of how you can apply. Email planthealth.info@apha.gov.uk. UK plant health authorities You can contact the UK’s plant health authorities to check if plants and plant products you intend to export need to be accompanied by a phytosanitary certificate. Contact us for contact details. Apply for a phytosanitary certificate You may need a phytosanitary certificate if you’re exporting: plants, including fruit, vegetables and cut flowers plant products seeds potatoes bulbs grain machinery or vehicles which have been operated for agricultural or forestry purposes wood and wood products All these goods must be inspected before you can get a phytosanitary certificate. eDomero If you’re exporting from England and Wales, you can apply online through eDomero for: seeds bulbs grain potatoes You can use the Apply for plant export certificates and inspections service for: plants, including fruit, vegetables and cut flowers plant products machinery or vehicles which have been operated for agricultural or forestry purposes If you’re exporting certain fruits and vegetables, you may need a certificate of conformity as well as a phytosanitary certificate. Apply for a certificate to re-export goods Re-export (also known as re-forwarding) is when goods are imported into a country and then exported to another country. If you’ve imported goods to Great Britain and then want to move them to a different country, it may be possible to apply for a re-forwarding certificate. Plant health inspectors will only be able to issue a re-forwarding certificate if they can be confident that the goods meet the destination country’s import requirements. If you apply for a re-forwarding certificate, the inspector will decide whether a further inspection is needed. You may need a further inspection if the: destination country’s rules say you must goods have been exposed to a risk of infestation or contamination after being imported It may be that the destination country has certain import requirements that include testing or growing season inspections. You should check this before you import the goods into Great Britain, as the phytosanitary certificate you use to import the goods will need to include this information if you wish to forward them on. This original phytosanitary certificate, or certified copies, will need to accompany the goods when they are re-exported. You can apply for a re-forwarding certificate using the plant health export service, Apply for plant export certificates and inspections service. Register and apply with online export services If you’re exporting from England or Wales, you must register as a professional operator and apply for a phytosanitary certificate with: eDomero for seed, bulbs, grain and potatoes with APHA Apply for plant export certificates and inspections service for plant products, plant produce and used agricultural or forestry machinery with APHA the electronic application for phytosanitary certification (EAPC) for wood and wood products with the Forestry Commission You apply a different way to export plants from Scotland and Northern Ireland. Exporting wood, wood products or isolated bark If you export certain types of regulated wood, wood products and bark from Great Britain (England, Scotland and Wales), you’ll need to register as a professional operator and then apply for phytosanitary certificates from the Forestry Commission. Exporters in Scotland and Northern Ireland should check national guidance. Other export requirements for plants and wood Your goods may also be subject to other requirements or controls. For example: marketing standards for fruit and vegetables plant propagation and seed marketing licensing convention on international trade of endangered species (CITES) for CITES-listed species - use the Species+ tool to search for your plant referring to the Annex listings which reflect current UK listings wood packaging material (WPM) - ISPM 15 requirements Regulated plants and plant products all plants for planting root and tubercle vegetables some common fruits other than fruit preserved by deep freezing cut flowers seeds, and other plant or forest reproductive material leafy vegetables other than vegetables preserved by deep freezing some wood and wood products machinery or vehicles which have been operated for agricultural or forestry purposes Border control posts (BCPs) in the EU Your goods will need to be exported to an EU BCP, approved to handle plants and plant products in the EU. Exempt plants and plant products Exempt plants and plant products do not need plant health controls and so will not be subject to import controls in EU countries or Northern Ireland. You do not need a phytosanitary certificate to export these exempt goods. These plants and plant products are exempt: pineapple coconut durian bananas grain plant products (such as fruit and vegetables) that have been processed and packaged to the point that they no longer pose a biosecurity risk composite products like nut and seed butters containing processed fruit or vegetables Exporting high-risk and prohibited plants You cannot export some high-risk and prohibited goods from Great Britain to the EU and Northern Ireland. These fall into 2 categories: high-risk plants and plant products prohibited plants and plant products High-risk plants High-risk plants and plant products cannot enter the EU and Northern Ireland, until a full risk assessment is conducted by the European Food Safety Authority (EFSA). The following 35 plants for planting from Great Britain are prohibited: Acacia Acer Albizia Alnus Annona Bauhinia Berberis Betula Caesalpinia Cassia Castanea Cornus Corylus Crataegus Diospyros Fagus Ficus carica Fraxinus Hamamelis Jasminum Juglans Ligustrum Lonicera Malus Nerium Persea Populus Prunus Quercus Robinia Salix Sorbus Taxus Tilia Ulmus The prohibition does not apply to seeds, fruits, leaves, tissue culture material and naturally or artificially dwarfed woody plants of these species. High-risk plant products These plant products are prohibited: plants of Ullucus tuberosus fruits of Momordica from countries where Thrips palmi is present and effective mitigation measures are not in place How to apply for an exemption from the high-risk prohibition An application will need to be submitted by Defra to the European Commission for every high-risk plant. The European Food Safety Authority (EFSA) will then assess the information provided by Defra and complete a full risk assessment on the plant or plant product. If the risk assessment allows the trade, the plant or plant product will be removed from the high-risk list. But it may still need specific import requirements, including phytosanitary certification. EFSA has set out the information and format required to submit an application. Prohibited plants and plant products These plants and plant products are prohibited for exported from Great Britain to the EU and Northern Ireland. This includes: isolated bark of Castanea plants of Vitis, other than fruits plants of Citrus, Fortunella, Poncirus, and their hybrids, other than fruits and seeds tubers of Solanum tuberosum, seed potatoes plants for planting of stolon - or tuber-forming species of Solanum, and their hybrids soil as such consisting in part of solid organic substances growing medium as such, other than soil, consisting in whole or in part of solid organic substances, other than that composed entirely of peat or fibre of Cocos nucifera, previously not used for growing of plants or for any agricultural purposes EU Protected Zones of fireblight Plants and live pollen for pollination of the following species (excluding their fruit and seeds) are also prohibited when exporting to EU Protected Zones of fireblight (Erwinia amylovora): Amelanchier Chaenomeles Cotoneaster Crataegus Cydonia Eriobotrya Malus Mespilus Photinia davidiana Pyracantha Pyrus Sorbus How to export-prohibited plants and soil You can only send prohibited plants or soil to someone who has a scientific licence to receive them in the EU. They will have a ‘letter of authority with their licence. Follow these steps to export-prohibited material to EU countries: Ask the recipient for a copy of their letter of authority. Send to APHA to be endorsed. Attach the letter of authority to the outside of all packages before you send them. You should also include copies of the letter of authority inside the packaging. Store prohibited plants or soil in 3 layers of packaging - at least 1 of the layers must be escape and shatter-proof. If the recipient tells you that you do not need a letter of authority, ask them to show you official confirmation of this from their plant health authority. Send this confirmation to: APHA for England and Wales SASA for Scotland DAERA for Northern Ireland Do not send your material until you have got confirmation from the recipient’s plant health authority and the relevant competent authority. Temporary operational measures for movement of some goods from Great Britain to Northern Ireland There are some temporary operational measures in place to address issues for the movement of agricultural and forestry machinery and growing media from Great Britain to Northern Ireland. Agricultural and forestry machinery Traders can move used agricultural and forestry machinery without the need for a phytosanitary certificate, provided they are washed to remove excessive soil and plant debris. This means machinery can still be moved if small amounts of soil remain. Movements from Great Britain to the Republic of Ireland using a port in Northern Ireland must have a valid phytosanitary certificate and pre-notification on TRACES NT. Growing media Bulbs or vegetables grown in soil can be sent from Great Britain to Northern Ireland, even if they still have soil attached, as long as they still respect any pest free area requirements. Plants can be moved to Northern Ireland with soil and other growing media attached, provided they are from a business in Great Britain that is authorised to issue plant passports. Arrangements for authorised traders moving food from Great Britain to Northern Ireland An arrangement is in place which allows authorised traders, such as supermarkets and their trusted suppliers, to move some goods without the need for official certification. If you’re moving plants or plant products from Great Britain to Northern Ireland, you do not need official certification, such as export health certificates, phytosanitary certificates or marketing standards certification. The following conditions will be attached to these arrangements: the goods are packaged for end consumers and have a label reading “These products from the United Kingdom may not be marketed outside Northern Ireland” they are destined solely for sale to end consumers in supermarkets located in Northern Ireland, and they cannot be sold to other operators of the food chain they are accompanied by a simplified official certificate globally stating the products meet all the import requirements of EU legislation they enter Northern Ireland through a designated point of entry, where they are submitted to a systematic documentary check and to a risk-based identity check on a selection of items in the means of transport they are monitored through a channelling procedure applicable from the designated point of entry to the destination supermarket in Northern Ireland Authorised traders Authorised traders are supermarkets and their trusted suppliers. The UK government will not discriminate against smaller suppliers or between different companies in recognising traders as authorised for the purpose of this arrangement. A trusted supplier is any business that independently moves its products from Great Britain to Northern Ireland, for sale in Northern Ireland. For example, a cut flower supplier that moves its own products from Great Britain to Northern Ireland, which delivers directly to a store for sale within Northern Ireland only would be eligible for authorised trader status. However, a cut flower supplier that delivers products to a supermarket distribution centre in Great Britain would not qualify if the products are then moved by the supermarket to Northern Ireland. In this instance, the supermarket would be the authorised trader for that movement into Northern Ireland. Plant health exports audited trader scheme (PHEATS) If you export fruit, vegetables or cut flowers from Great Britain to the EU or Northern Ireland, you may be eligible for the plant health exports audited trader scheme (PHEATS). This means you’ll be able to do your own inspections and apply for phytosanitary certificates to be issued. Find out how to apply and register for the scheme on the plant health portal. Under the PHEATS scheme, you’ll have to pay for: an initial site visit to include training, assessment and authorisation - £313.24 per authorisation an auditing / monitoring fee - £178.92 per audit the issue of a certificate - £25.52 per phytosanitary certificate Movements from Northern Ireland to Great Britain Qualifying Northern Ireland goods (QNIGs) can continue to move from Northern Ireland to Great Britain in the same way as they did before 1 January 2021. QNIGs are goods: in free circulation in Northern Ireland - on the basis that they are not under customs supervision (except when that supervision arises from the goods being taken out of Northern Ireland or the EU), or which have undergone processing operations in Northern Ireland under the inward processing procedure, and only incorporate inputs that were in free circulation in the UK This means that if you are an operator based in Great Britain and receive a consignment of plants or plant products from Northern Ireland which are QNIGs and subject to plant passport requirements, they will continue to arrive at your premises with an EU plant passport as they do now. As these are QNIGs you do not need to routinely replace this EU plant passport with a UK plant passport, and the goods may be moved on under their EU plant passport unless: you split the consignment and the new ‘units’ (these may be trolleys, pallets, boxes, bags or similar) no longer have a plant passport attached to them, or you choose to replace the plant passport (for example, to include your supplier’s details for business purposes) If either apply, a UK plant passport could be issued without a full examination of the plants taking place before onward movement. This is in line with current guidance on when to replace a plant passport. You must keep records of any changes made. If you replace a plant passport on a QNIG you must put the code ‘GB(NI)’ in Part E of that replacement UK plant passport, to help maintain their identity as QNIGs. This is to aid the monitoring of compliance with plant passporting requirements, including the specific provisions for QNIGs. This will help ensure that it is easily visible whether a good has originated outside of Great Britain’s phytosanitary zone, yet may not have undergone full third country checks, which will be important for tracing purposes in the event of a pest or disease is found. If the phytosanitary status of your consignment changes, for example, because traceability has not been maintained, there is a pest or disease issue with the consignment or the plants have been ‘grown on’, then a full examination will need to be carried out on the plants. Once confirmed they are fully aligned with GB plant health standards, a standard UK plant passport with Part E left blank could be issued. Returned wood, plants and plant products: policy from 1 January 2021 to March 2022 Plants and plant product consignments rejected at EU BCPs can re-enter Great Britain through any point of entry from 1 January 2021 to March 2022. You must submit an import pre-notification using the PEACH IT system to notify APHA for rejected plants and plant products returning to England or Wales. ‘Pre-notification’ means giving advance notice to the responsible authority for goods that arrive in Great Britain. You must give notice: at least 4 working hours before the goods land in Great Britain, for air and ‘roll-on-roll-off’ freight at least 1 working day before the goods arrive in Great Britain for all other freight For rejected plants and plant products returning to Scotland go to the SASA. For wood and wood products returning to Great Britain (Scotland, England and Wales) you’ll need to notify the Forestry Commission. You must include a copy of the original phytosanitary certificate with pre-notification. Exporting from the UK to non-EU third countries If you export regulated plants and plant products exported from the UK (England, Scotland, Wales and Northern Ireland) to non-EU third countries, you must follow the import regulations in the country you’re exporting to. Get help researching your export market. Contact APHA for advice on what the import regulations and rules are in the country you’re exporting to. Check the destination country profile page of the International Plant Protection Convention’s website to find out if you need a phytosanitary certificate. Make sure you ask to receive an official document to explain the rules in that country and how to comply. This will help UK inspectors to prepare your export correctly. You may need a phytosanitary certificate if you’re exporting: plants, including fruit, vegetables and cut flowers plant products seeds potatoes bulbs grain machinery wood and wood products Where there has been no recent trade in grain, you may need a phytosanitary certificate to export grain. Check with APHA before sending consignments. If you’re exporting from England and Wales, you can apply online through eDomero for: seeds bulbs grain potatoes You can use the Apply for plant export certificates and inspections service for: plants, including fruit, vegetables and cut flowers plant products machinery or vehicles which have been operated for agricultural or forestry purposes If you’re exporting certain fruits and vegetables, you may need a certificate of conformity as well as a phytosanitary certificate. Wood packaging material If you use wood packaging material to export goods to other countries, check your solid wood packaging meets requirements. 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Given that EU law applies in Northern Ireland, can traders also benefit from the 40+ EU FTAs? Arne Mielken, customs expert on customs explains The EU has adopted rules regarding the preferential proofs of origin to be used for goods imported into Northern Ireland, the verification of the preferential origin of such goods and the conditions for granting and suspending preferential tariff measures. The details It's in the Withdrawal Agreement Article 4 of the Protocol on Ireland/Northern Ireland annexed to the Withdrawal Agreement (‘the Protocol’) reiterates that Northern Ireland is part of the customs territory of the United Kingdom, NI is NOT EU, but.... Therefore, for the purpose of applying preferential trade arrangements, third countries or groups of third countries with which the Union has such preferential trade arrangements cannot consider Northern Ireland to be part of the Union. ....UCC applies to NI and so do preferential tariff measures The EU' Union Customs Code (UCC) applies to Northern Ireland. So do its preferential tariff measures of the UCC which relate to the Free Trade Agreements (FTAs) that the EU has agreed bilaterally or unilaterally with countries or territories outside the EU's customs territory or groups of such countries or territories. So, given that the preferential rules of the UCC apply, this means it must be possible for NI goods to be considered "originating" in the EU. What are the rules for that? How will preferential rules of origin work in relation to NI? When referring to the EU in the context of customs legislation, this usually is considered to include Northern Ireland (even though it must be clear that the territory of Northern Ireland shall not be considered part of the EU). The rules on the preferential origin of the UCC apply in Northern Ireland thus apply, once the necessary changes have been made. Obligations related to proofs of origin under preferential trade arrangements adopted unilaterally by the Union Proofs of origin for products to be imported into Northern Ireland must be issued or made out in third countries or groups of third countries benefiting from the preferential tariff measures as if imported into the Union. Proofs of origin Proofs of origin issued that benefit from EU preferential tariff measures must indicate ‘the United Kingdom in respect of Northern Ireland’ for products to be imported into Northern Ireland "under preference" Verification under preferential trade arrangements adopted unilaterally by the Union The origin of products imported into Northern Ireland and benefiting their EU FTA's shall be verified in the third countries (or groups of third countries) concerned, on request from the competent customs authorities in Northern Ireland, under the same conditions as the EU' products. The third countries need to jump into actions to grant preferences under preferential trade arrangements A preferential tariff measure is not be granted in Northern Ireland unless the third countries (or groups of third countries) benefiting from the preferential tariff measures referred t has undertaken measures to ensure compliance, and inform the Commission accordingly, when exporting into Northern Ireland, with: the rules of preferential origin for the products; the rules on issuing or making out the proofs of origin; the rules on verifying the preferential origin of products; the other conditions laid down in the relevant preferential trade arrangements. The EU Commission shall publish on its website the date on which the third countries or group of third countries are understood to have taken measures to ensure compliance. Finally, ... Cumulation with third country "origin" does NOT apply to NI. In particular, for the purposes of applying the provisions on cumulation, goods originating or processing carried out in Northern Ireland should not be counted as goods originating or processing carried out in the Union. Links https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2020.431.01.0055.01.ENG&toc=OJ%3AL%3A2020%3A431%3ATOC https://www.customsmanager.org/post/ireland-import-procedures-explained https://www.customsmanager.org/post/so-this-is-how-we-will-trade-with-northern-ireland

Trading agri-food with Northern Ireland is a challenge when moving them from Great Britain. Here is how to get them into Northern Ireland. There are five commercial ports in Northern Ireland (Belfast, Larne, Londonderry, Warrenpoint and Coleraine).  Except for Larne (which is privately owned by P&O) they are all public trust ports. Belfast Larne Londonderry Warrenpoint Coleraine. Since 01 January 2021, all agri-food goods, plants and animals entering Northern Ireland from GB, must do so via a Northern Ireland Point of Entry (POE). POEs have been approved by the European Union (EU). At the time of writing, the following ports are designate the following as POEs for the purposes of (SPS) checks: Belfast Port; Larne Harbour; Warrenpoint Port; Foyle Port; and Belfast International Airport. It is important for agri-food suppliers to verify the POEs inspection facilities and the category of goods that will be inspected at each of these facilities. Download details of the POEs Download the details on the POEs, their inspection facilities and the category of goods that may be inspected at each of these facilities is available at Points of Entry listings. Notification of imports to a Point of Entry Advance notice of the products arriving at the Point of Entry must be given using TRACES NT (Trade and Control Expert System). Importers or their agents must register as "Economic Operators" before they can use the system. Authorised Traders Authorised Traders (supermarkets and their trusted suppliers) may move goods from GB-NI under the conditions and qualifying criteria set out in Section 17.1 of the Compliance Protocol until at least 1 October 2021 - unless the deadline is extended (after this date, certification requirements will be introduced on a phased basis). STAMNI The scheme for temporary agri-food movements (STAMNI) for Authorised Traders covers products of animal origin (POAO), composite products, food and feed of non-animal origin and plants and plant products. These goods and products, when they are destined for retail sale in NI, are permitted to move under a STAMNI Compliance Declaration, alongside other requirements. These temporarily replace the need for official certification (such as Export Health Certificates, Phytosanitary Certificates, Marketing Standards Certification and Organic Certificate of Inspection). Download instructions and more details See also here: https://www.daera-ni.gov.uk/articles/authorised-traders Changes to April 2021 composite products rules by EU https://www.customsmanager.org/post/pizza-fish-fingers-burgers-and-the-like-eu-food-import-controls-from-21-april-2021-ready See also here: https://ec.europa.eu/food/horizontal-topics/international-affairs/import-conditions/eu-import-conditions-composite-products_en

Let's examine why NI businesses WIN big from the NI Protocol and how the Border works today NI Ireland business gets to be the only region that best of both worlds. In the UK and - somehow - in the EU Single Market. Northern Ireland businesses still win, it's just that England, Scottish and Welsh businesses lose. Please allow us to explain. Terminology sorted Let's get the language straight first: UK = United Kingdom of Great Britain and Northern Ireland GB = Great Britain without Northern Ireland (aka England, Wales and Scotland or the UK mainland) NI = Northern Ireland The Republic of Ireland = The island of Ireland without Northern Ireland = Eire A special situation Very early on in the negotiations ahead of the United Kingdom’s withdrawal from the EU, both the United Kingdom and the EU acknowledged the unique situation of Ireland and Northern Ireland. They agreed that a specific solution was needed to reconcile the different interests at play. The WINNER: Northern Ireland This solution was found benefits Northern Ireland in four ways: Avoids a hard border between Ireland and Northern Ireland, and safeguards the all-island economy and the Good Friday (Belfast) Agreement in all its dimensions; Preserves the integrity of the EU’s single market, along with all the guarantees it offers in terms of consumer protection, public and animal health, or combatting fraud and trafficking, Maintains Northern Ireland in the UK customs territory so that it may benefit from future Free Trade Agreements (FTAs) that the UK may conclude with third countries. No admin from NI -> GB N.I has it all: Single Market Access without being part of EU EU Customs Union - EU Singe Market and Member States explained in one picture This means that Northern Ireland gets to follow EU Customs Rules without being part of the EU Customs Territory. It gets full access to the Single Market of the EU without being part of the EU. It gets access to some 450 million citizens (including unhindered access to the Republic of Ireland) without any Free Trade Agreement having to be signed. Part of the UK Customs Territory At the same time, it gets to be part of the UK Customs Territory. So no need for any controls or checks getting into your own territory, at least in theory (what to do with goods coming from the EU Single Market - how to check that they comply with UK rules?). It can also benefit from Free Trade Agreements that the UK concludes. (what about EU trade agreements, do they also apply? Can NI benefit from the best of both worlds? If so, does this means that it is OK to bring in products at a lower rate of duty into Belfast than it would cost to get these goods into Dublin? Can you then just ship them across from Belfast to Dublin without any tax adjustment?) Just sit it out and reap the rewards Northern Ireland's luck does not depend on any further agreement, like a free trade agreement. The Protocol on Ireland and Northern Ireland will become applicable at the end of the transition period. It was conceived as a stable and lasting solution, and it can be expected that it will apply alongside any agreement on the future partnership. Overall, that's what I call lucky. Or is it? Let's examine a little closer: What has been agreed in the Protocol on Ireland and Northern Ireland 1. EU rules for Products & Union Customs Code Northern Ireland will remain aligned to EU rules related to goods and the Union's Customs Code will apply to all goods entering Northern Ireland. This avoids any customs checks and controls on the island of Ireland. 2. Controls will take place from GB -> NI Necessary checks and controls will take place on goods entering Northern Ireland from the rest of the United Kingdom, including for example, Border Inspection Posts to ensure that the necessary sanitary and phytosanitary (“SPS”) controls are carried out. 3. EU Customs Duties apply EU customs duties will apply to goods entering Northern Ireland. If goods are not at risk of entering the EU's Single Market, the UK tariff will apply. No customs duties will be payable, however, if it can be demonstrated that goods entering Northern Ireland from the rest of the UK are not at risk of entering the EU's Single Market. How does the GB - NI border work in practice today ? Today, electronic documents will need to be completed. This is to achieve customs control, the UK has agreed with the EU to ensure that all goods are presented and declared to customs that travel between GB and NI. To do this in an electronic format as much as possible, we need to understand a lot of abbreviations. These describe tools and rules that need to be met. At the very least, we need to understand: GVMS CDS TSS GMR Let's explore! GVMS Under the “Goods Vehicle Movement Service” (GVMS) system, hauliers or the owners of the freight can oblige to pre-lodge three types of electronic paperwork before getting on a ferry from British ports such as Liverpool or Cairnryan in Scotland to Northern Ireland. There are three sets of documents that may have been submitted before one can embark the ferry: The first piece of documentation that suppliers must complete is an import declaration form, which includes the customs commodity code or codes for any items being carried to Northern Ireland. Second, the provider may need to submit a safety and security statement, which is presently waived for all items traded in the EU's single market. Suppliers will then have to furnish their truckers with a transit accompanying document (TAD) which must stay with the vehicle at all times so the EU can be assured that the cargo that leaves Great Britain is the same as the one that arrives CDS The customs declaration system to be used is called the Customs Declaration Service (CDS). It has to be used for trade with Northern Ireland. If you are using the TSS Service, there is no need to use CDS as TSS is the interface between the two. TSS HMRC simplify the procedure using the TSS, the Trader Support Service, a one-stop shop for customs clearance supported by support staff, so that the three documents, as necessary, may be collected and pre-registered with the authorities. GMR At the end of the process, stands a "goods movement reference" number, or GMR, for the haulier to provide to the ferry operator. This will show that the shipment is being processed by customs and will provide port officials with information on how to handle arrivals. Checks Some cars will be permitted to go to their destination, while others may be compelled to pay tariffs if they continue to the Republic of Ireland, and those delivering food, drink, and animal products will be subjected to health and disease checks. GB -> NI treated as exports (even though they remain in the UK) While products travelling from the United Kingdom to Northern Ireland stay in the UK market, they are considered as exports and need this documentation due to the particular procedures included in the Brexit agreement to prevent a border on the island of Ireland. The price to pay The government is quoted as: “Our approach, welcomed by businesses, ensures that Northern Ireland will benefit from unfettered access to the whole UK market and that there will be no tariffs for internal UK trade in any circumstances”. What about the NI -> GB Border? The procedures will not apply to goods going from Northern Ireland to GB. Easy, no controls, no tax. Hang on, that sounds suspicious. How do we control EU goods entering the UK via the Republic of Ireland? Do we leave that to the Irish? Consent The EU and the United Kingdom have agreed to create a new mechanism on “consent”, which will give the Northern Ireland Assembly a decisive voice on the long-term application of relevant EU law in Northern Ireland, based on intense discussions between Ireland and the United Kingdom. This consent mechanism concerns the substantive issues of regulatory alignment on goods and customs and other matters. A vote every four years: 2025 for 2027 In practice, this means that four years after the end of the transition period, the Assembly can by simple majority give consent to the continued application of relevant Union law, or vote to discontinue its application, in which case the United Kingdom would notify the EU. In such a case, the Protocol will cease to apply two years later. Every four years thereafter, the Assembly can vote on the continued application of relevant Union law. In case a vote of the Assembly gathers cross-community support for the continued application of relevant Union law, the next vote can only take place eight years thereafter. How we can help For online support, join our educational live webinars, subscribe to insightful short Twitter updates and informative YouTube videos, and stop by at our expert blog page, updated weekly: https://www.customsmanager.org/customs-global-trade-blog Join us on Linked In, too: www.linkedin.com/company/customs-manager-ltd We also offer a resources hub that covers a lot of topics, videocasts and step by steps guidance: https://www.customsmanager.org/ -> Resources There are regular customs and global trade update sessions to discuss what is coming up: https://www.customsmanager.org/customs-and-global-trade-update Join our wide range of LIVE or online training courses on the customs and global trade topics that matter to you Subscribe to our free newsletter to never miss an important update on our social media channels and expert blogs and get a round-up on all the important changes, law updates and guidance modifications for the EU and the UK). You can also call our helpline on 079146450183. The first call is free, after this, we charge a moderate fee to get instant expert support. You can access it at https://www.customsmanager.org/expert-helpline-blog-training-exclusive-briefings If you know of a business that would also find e-mails or customs and global trade blog entries helpful, please forward it on, or suggest they register to receive them directly to their inbox register to get these updates directly to their inbox. About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements

The UK wants to unilaterally tear up part of the NI Agreement. Why? Analysis, Details, Explanation and the EU response - HERE! Content The WA? Why does this agreement matter? 2021 Troubles 2022 Troubles Why is Northern Ireland trade so complicated? 5 Reasons why the NI Protocol was accepted in 2019 What customs law applies in NI? What about customs duties? Why is a new NI Bill proposed? What is in the Northern Ireland Bill of 2022? Four fundamental challenges The UK Solutions Tell me more about the Green and Red Channels Dual Laws for placing goods on the market Is this change lawful? What did the EU say? Conclusion How We Can help About Customs Manager Ltd. The WA? To recall, the WA is the international treaty that was signed in late 2019 and which regulates the divorce proceedings and makes sure that both parties break up in a civil manner. This is known as an "orderly withdrawal" rather than a chaotic one. It includes extensive provisions as regards NI-GB trade and vice versa. Why does this agreement matter? The WA, which went into effect on February 1, 2020 has legal authority under international law. Since that moment, neither the EU nor the UK have been entitled to unilaterally revise, clarify, amend, interpret, ignore, or disapply the agreement - if you want to respect international law The Protocol on Ireland/Northern Ireland, in particular, is a crucial component of the Withdrawal Agreement. It was the outcome of lengthy, comprehensive, and tough discussions between the EU and the UK with the goal of protecting peace and stability on the island of Ireland. 2021 Troubles The NI Protocol has always been about politics, trust and the law. In 2021, UK government wanted to push through the “United Kingdom Internal Market Bill” which the EU felt would constitute an extremely serious violation of the Withdrawal Agreement and of international law. The UK argued it needed the ability to disallow the lodging of export declarations out of NI to GB if it wanted to. After working through the UK's concerns, the EU and the UK found mutually agreed solutions. So the UK has instead withdrawn clauses 44, 45 and 47 of the UK Internal Market Bill, and not introduce any similar provisions in the (Cross Border) Taxation Bill. 2022 Troubles On 13 June 2022, the UK had another go, publishing a law proposed which intends to repair elements of the Northern Ireland Protocol, restore stability, and safeguard the Belfast (Good Friday) Agreement. Why is Northern Ireland trade so complicated? The Protocol-I-NI (or NI Protocol for the UK) become applicable from 1 January 2021. It was conceived as a stable and lasting solution, as a practical way to avoid a so-called “hard” (controlled) border on the island of Ireland. This has been achieved by making NI part of the Customs Union of the United Kingdom. However, NI will remain aligned to a limited set of EU rules, notably related to goods. This arrangement has important consequences for the UK and EU businesses trading with NI and vice versa. 5 Reasons why the NI Protocol was accepted in 2019 For the UK Government, which signed the agreement, we recall, that this was acceptable in 2019 because it upheld unfettered access for Northern Ireland businesses to their most important market, eliminated most Northern Ireland to Great Britain export declarations. safeguarded Northern Ireland’s place in the UK’s customs territory, established the platform to preserve tariff-free trade for Northern Ireland businesses, protected the internal UK trade and maintain the UK’s VAT area. What customs law applies in NI? The Union Customs Code (UCC) applies to all goods entering or leaving Northern Ireland. This will avoid any customs checks and controls on the island of Ireland. What about customs duties? EU customs duties will apply to goods entering Northern Ireland if those goods risk entering the EU's Single Market. No customs duties will be payable, however, if goods entering Northern Ireland from the rest of the United Kingdom are not at risk of entering the EU's Single Market. For goods coming in from another country other than the UK or EU, a good being not ‘at risk’ will mean UK duties will be charged. This includes any preferential rates under UK Free Trade Agreements where those goods are eligible. Why is a new NI Bill proposed? This has been a long time coming. The UK government stated already in July 2021 that Article 16 of the Protocol had been met, since it caused trade diversion and serious social and economic problems. EU discussions, however, for 18 months, haven't produced any long-term answers, and the Protocol prevents the creation of a new Northern Ireland Executive. So, the UK felt they had to take action. What is in the Northern Ireland Bill of 2022? The UK government says that the law proposed on June 13 intends to repair elements of the Northern Ireland Protocol, restore stability, and safeguard the Belfast (Good Friday) Agreement. In particular, the bill should improve the social and political environment while respecting the Protocol's goals, such as trade and partnership between the North and South and EU and UK interests. safeguard the delicate balance of the Belfast (Good Friday) Agreement in all of its components alleviate social and political tensions in Northern Ireland. restore East-West links without damaging North-South. It does all of this WITHOUT affecting the EU. This is the crux of the issue. The actions suggested in the bill will not impact the EU. In fact, robust safeguards for the EU have been added to the bill. Four fundamental challenges The UK says the Protocol legislation would save excessive expenditures and bureaucracy for companies by introducing lasting remedies to the four fundamental challenges the UK has identified Cumbersome customs procedures Rigid regulation Tax and spend disparities Democratic governance concerns. According to the UK, these have led to trade interruption and diversion, as well as major expenses and bureaucracy for businesses. Most importantly, they say, this is eroding all three strands of the Belfast (Good Friday) Agreement and have resulted in the breakdown of Stormont's (Northern Ireland's Parliament) power-sharing mechanisms. The UK Solutions As a result, measures are required to maintain Northern Ireland's market access to the UK and vice versa. There are four principle solutions: Green and red channels to eliminate excessive expenditures and bureaucracy for firms dealing inside the UK while guaranteeing complete inspections on products entering the EU. Businesses should be able to choose whether to place items on the market in Northern Ireland under UK or EU norms, to ensure that Northern Ireland consumers are not precluded from purchasing UK-standard goods, especially when UK and EU requirements diverge over time. Ensuring Northern Ireland receives the same tax benefits and expenditure initiatives as the rest of the UK, such as VAT reductions on energy-saving goods and Covid recovery loans Normalise governance structures so that disagreements are settled by independent arbitration rather than the European Court of Justice. Read more in the UK's Explainer Document here: Tell me more about the Green and Red Channels These are the most relevant topics for the trade in goods and customs. In a nutshell, a new green and red lane model will be set up, underpinned by commercial data and a trusted trader programme. In this way, it removes barriers to internal UK commerce while avoiding a border on Ireland, preserving both markets and lowering costs for people and companies. It will look like this: Green lane for British goods UK aims to create a new "green route" for products remaining in the UK, so alleviating the constraints and complexity generated by the current application of EU customs and SPS laws to all commodities. Goods remaining in the UK would be exempt from onerous paperwork, inspections, and levies, with just standard business information needed rather than customs procedures or complicated certification requirements for agricultural goods. This minimises inspections on agricultural items, eliminates taxes on UK commerce, and lifts superfluous product prohibitions. EU products use the red lane. Goods entering the EU or being transferred by merchants who are not part of the new trusted trader system would be subject to full inspections and controls, as well as full customs processes, preserving the EU Single Market. Robust protection of Single Market 1) Trusted Trader The green lane would be for participants in a new trusted trader scheme covering all goods exchanges. To facilitate auditing and compliance, businesses will need to show their activities and supply networks. Mail and parcels will automatically utilise the green lane without registration. 2) Punishments are harsh Traders who misuse the new system risk civil and criminal penalties and cannot use the green lane. 3) Data sharing The UK sends the EU about a million rows of data weekly. In the new arrangement, we would continue to share data with the EU on the functioning of the trusted trader system and on all items moving between the UK and Northern Ireland to monitor abuse and allow risk-based information sharing and collaboration. Purpose-built IT: Information would be available in real-time and within the time needed to cross the Irish Sea. Green lane: Merchants' regular data interchange. Red lane: Sharing over 110 customs declaration fields under EU Customs Code. 4) Risk assessment quickly The UK would continue to implement restrictions where a different hierarchy of risk exists, just as we did before the UK's EU exit (for example, on live animals). UK and EU authorities would cooperate under a new biosecurity assurance framework to control risky commodities. Dual Laws for placing goods on the market The UK also wants a dual-regulatory framework that provides businesses choice together with strong promises to defend the EU single market. What is proposed: Goods may be sold in Northern Ireland provided they fulfil UK, EU, or both standards, ensuring customers can obtain the items they want and avoiding supermarket gaps. EU-marked goods must continue to fulfil all EU criteria. If the criteria are met, goods may be CE or UKCA designated, or both. This technique has been proven and tested in the UK, where NI products have had unhindered access since January 2021. Strong EU market safeguards Safeguards would prevent UK products from entering the EU market. Importers, manufacturers, and producers will be responsible for putting products on the market according to the right laws. Goods placed on the market in Ireland must follow EU standards, just as they do today. Rulebreakers face harsh consequences. Agrifood could only enter NI through our Trusted Trader Scheme, with strict sanctions for noncompliance. EU has approved that products may enter and stay in NI under the present framework for supermarket items. Market surveillance authorities will continue to have powers to ensure product safety inside the UK internal market, including the ability to visit premises, confiscate items, and seek legal action for criminal offences. These measures would be strengthened, including with coordination between UK, Ireland, and EU agencies to promote compliance and parallel operations. Is this change lawful? The UK Foreign Secretary thinks so. Overall, the UK government wants the EU to recognise that the Protocol must be implemented and operated with Northern Ireland's specific circumstances, constitution, identities, and sensitivities in mind. If the EU is unwilling to renegotiate the Protocol, then unilateral action must be taken. Here is our summary of why the UK government believes that that international law authorises this legislation: It is the word "Necessity" which explains why international obligations aren't always kept. International law uses "necessity" when a state can't protect a vital interest without violating another responsibility. Article 25 of the International Law Commission's 2001 Articles on State Responsibility specifies the core condition that must be met is that the activity can't injure the opposing state(s) or if the using state made the situation necessary. As a consequence, the UK government may be able to avoid international tariffs in certain situations. The situation in Northern Ireland is very unique. Only because Northern Ireland is a difficult, complicated, and one-of-a-kind region has the government enacted these rules, which means that certain previously made responsibilities will not be honoured. As a result, the UK government considers that failing to satisfy its responsibilities under the Withdrawal Agreement and/or Protocol is legal under international law. Finally, Article 16 of the Protocol grants the UK the right to protect against serious economic, social, or environmental challenges that may restrict trade - that is yet to be triggered. What did the EU say? The EU insists on the Protocol's non-negotiability. The EU thinks lengthy talks may muddle Northern Ireland's legal position. Instead, the EU wants the UK to honour the legally binding Withdrawal and Trade agreement. After hours of line-by-line negotiations, this was the only way to protect Northern Ireland's peace process while addressing Brexit and the UK government's form of Brexit. Rather than changing the legal text, the EU wants to discuss the potential flexibilities with the UK quickly. Concerns The protocol allows Northern Ireland enterprises to sell in the EU Single Market - a key benefit. The UK government's actions threaten this access and opportunity for businesses in Northern Ireland. Therefore, the EU is concerned about the UK government's plan to block vital Protocol elements. One-sided behaviours damage trust. Next Steps for the EU Commission First, the EU Commission will examine the proposed legislation from the United Kingdom. Then it will determine whether to continue the March 2021 infringement actions against the UK (legal action was suspended in September 2021 to explore remedies, but the UK's behaviour currently violates this spirit). The Commission will also examine further measures to protect the EU Single Market from the risks that Protocol violations pose to EU businesses and EU people' health and safety. The EU will soon provide further details regarding our approach to flexible Protocol implementation, which is based on long-term Protocol solutions. This will demonstrate that there are solutions to Northern Ireland's problems within the Protocol The EU further clarified that any amendments to the TCA could not be addressed until the Withdrawal Agreement was implemented. The UK move undermines the trust required for the EU and the UK to collaborate on the TCA. EU Press release Conclusion So the show must go on. The political bickering goes on. Right now, there are no activities that firms can take. You must, however, exercise caution. This is an opportunity for trade groups to shine by collaborating with governments to establish appropriate and friendly solutions that enable firms to deal with one another without friction in all directions. Without a question, the UK's planned simplifications are appealing. Furthermore, Red Lane and Green Lane are ideas that are readily understood by enterprises. It is critical to reduce red tape and bureaucracy. It is also unclear to the typical company owner why enterprises in Northern Ireland should be handled differently from those in the United Kingdom. And, absolutely, if there are advantages in the United Kingdom that firms in Northern Ireland are not receiving, then surely, that cannot be acceptable. So, what do we make of it at Customs Manager Ltd? Well, just as we have requested the UK to carefully explore and collaborate with EU initiatives, we need the EU to step up and reconsider these new UK ideas as well. If it can be guaranteed that no damage is done to the EU Single Market and that red tape may be cut if you are a certified trustworthy trader, such as an AEO-accredited firm, then perhaps the Green/Red channel notion isn't that bad? EU, could we please take this concept into consideration? How We Can help For online support, join our educational live webinars, subscribe to insightful short Twitter updates and informative YouTube videos, and stop by at our expert blog page, updated weekly: https://www.customsmanager.org/customs-global-trade-blog Join us on Linked In, too: www.linkedin.com/company/customs-manager-ltd We also offer a resources hub that covers a lot of topics, videocasts and step by steps guidance: https://www.customsmanager.org/ -> Resources There are regular customs and global trade update sessions to discuss what is coming up: https://www.customsmanager.org/customs-and-global-trade-update Join our wide range of LIVE or online training courses on the customs and global trade topics that matter to you Subscribe to our free newsletter to never miss an important update on our social media channels and expert blogs and get a round-up on all the important changes, law updates and guidance modifications for the EU and the UK). You can also call our helpline on 079146450183. The first call is free, after this, we charge a moderate fee to get instant expert support. You can access it at https://www.customsmanager.org/expert-helpline-blog-training-exclusive-briefings If you know of a business who would also find e-mails or customs and global trade blog entries helpful, please forward it on, or suggest they register to receive them directly to their inbox register to get these updates directly to their inbox. About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements.

The EU reverse-charge mechanism which allows foreign companies not to charge VAT is maintained until 2026 Reverse-charge VAT is a major challenge for businesses of all sizes, but especially startups that are just launching. We've put together this blog post to help you understand what it's about and to check that you follow the correct processes and procedures. Background Reverse-charge VAT impacts businesses across the EU. The measure was introduced as a rapid response to widespread fraud, allowing foreign companies not to charge VAT on their sales if below 10 million euros (or 5 million euros for some countries). This means that EU companies are obliged to self-assess and pay VAT when they purchase services (e.g. consultancy) or products (e.g. e-books) from non-EU businesses, instead of having them charged differently at source by those non-EU businesses, like is the case for domestic sales. This has been a radical change from how VAT has historically been implemented within the EU, where businesses are most often used to charging their clients for VAT and paying it to their local tax authority afterwards. No change to VAT Reverse Charge The EU decided to maintain the VAT reverse-charge mechanism, which allows foreign companies not to charge VAT on services or digital products sold in the EU, until 2026. This remains a temporary measure and will only be available until a long-term solution for cross border trade has been found. A temporary solution to fight VAT fraud The measure was initially introduced as a temporary solution to fight VAT fraud. To date, it remains temporary, however, and will be phased out once the agreed EU-wide VAT system has been fully implemented in all member states. What is VAT fraud? VAT fraud occurs when a company, often an e-commerce site or small business shop, charges VAT but fails to properly submit it to the government. This may happen if they don't have the proper documentation or if they choose not to report it for any reason (such as avoiding taxes). What is VAT Reverse Charge? Reverse charge VAT occurs when a business sells products on behalf of another EU-based firm without charging them for it—for example, if you're selling items from Amazon's warehouse in France for them in exchange for a commission. In this case, Amazon would be responsible for paying French tax on its sales through your marketplace account instead of yours; however, most reverse charge agreements specify that sellers need their own VIES number before becoming eligible for reverse charge registration with DGIACFA (the French Customs Authority).. What is the future of VAT in the EU? A consensus among EU states could be reached in 2021 by digitalizing the VAT system and concluding discussions on the Digital Services Tax. The VAT system will be digitalized. This could lead to an agreement among all EU Member States on a common reverse-charge mechanism until 2026. The existing reverse-charge mechanism will remain in place until then. Conclusion In conclusion, VAT reverse-charge impacts many businesses (both in the EU and non-EU) when providing services to customers across the EU. It was introduced as a temporary measure to fight widespread VAT fraud and is only applied to businesses above certain thresholds. The European Commission has proposed it should remain in place until 2026, when a more permanent solution can be implemented within the Union, but some member states disagree with this timeline. Fortunately, there are also ongoing efforts to digitalize the VAT system and conclude discussions on how to levy tech giants that operate entirely online. These moves could reduce or eliminate the need for reverse-charge altogether. Businesses have faced a steep learning curve when it comes to understanding the reverse-charge mechanism, and its complexities have led to mistakes. It’s important to keep in mind that the system is designed to help businesses comply with local VAT rules, not simply collect revenue. Legal Text The text adopted by the European Parliament on 3 May 2022: “Common system of value added tax (VAT): extension of the period of application of the optional reverse charge mechanism to the supply of certain goods and services presenting a risk of fraud and the rapid reaction mechanism against VAT fraud”. The EU has now finally decided to maintain the reverse-charge mechanism on certain risky products until December 31, 2026. COUNCIL DIRECTIVE (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards the extension of the period of application of the optional reverse-charge mechanism to the supply of certain goods and certain services presenting a risk of fraud and the rapid reaction mechanism against VAT fraud published in OJ L 155/1 of 8.6.2022.

Our Import Guide walks you through 15 essential questions to help you get your goods into any country in the world, effectively, efficiently and, of course, compliantly. You may have to follow these steps if you're moving goods permanently to your country from a different country, which your country has not agreed on a customs union. What you need to do may be different if you are: moving goods between countries that formed a customs union getting goods through the post bringing goods in your luggage for personal use bringing goods in your luggage, car, or van to use in your business or sell bringing in goods temporarily bringing goods back into your country after they were rejected at another country’s border moving to your country with your belongings. Our 15 Import Questions for expedited importing Question 1: Is this process right for you? Question 2: How shall I get ready to import? Question 3: How can I check the business sending you the good can be exported? Question 4: Who will make customs declarations? Question 5: Who will transport the goods? Question 6: What are the commodity codes for my goods Question 7: How can I work out the value of my goods? Question 8: How can I reduce or delay customs duty? Question 9: How can I check if I need a licence or certificate for my goods? Question 10: Have I checked the labelling, marking and marketing rules? Question 11: How do I get your goods through customs Question 12: Can I claim a VAT refund and if so how? Question 13: If you paid the wrong amount of duty or rejected the goods – what shall I do? Question 14: How long do I need to keep invoices and records? Question 15: Who do I reach out to if things so wrong or I have a further question?

The EU decided that the sixth package of sanctions would include crude oil and petroleum products sent by Russia to EU Member States. We break it down + law A temporary exception will be given for crude oil transported through a pipeline. In the event of a sudden disruption in supply, emergency actions will be implemented to guarantee supply security. "The European Council was able to agree on the sixth package of sanctions that would allow us to prohibit Russian oil with a temporary exemption for oil flowing via pipeline," said Charles Michel, President of the European Council. “This implies that 75 percent of Russian oil is directly impacted. That implies that by the end of the year, this legislation will have covered roughly 90 percent of Russian oil shipped into Europe”. The summary The agreed-upon package contains a number of measures aimed at effectively impeding Russia's ability to continue its actions. Oil The EU resolved to ban the purchase, import, or transfer of Russian crude oil and certain petroleum products into the EU. The withdrawal of Russian oil will take six months for crude oil and eight months for other refined petroleum products. A temporary exemption is planned for crude oil pipeline imports into EU member states who, owing to their geographical location, are reliant on Russian supply and have no viable alternative choices. Furthermore, Bulgaria and Croatia will benefit from temporary exemptions on imports of Russian seaborne crude oil and vacuum gas oil, respectively. Additional Russian and Belarussian banks have been de-SWIFTed. The EU is expanding the existing prohibition on the provision of specialised financial messaging services (SWIFT) to three more Russian credit institutions - Russia's largest bank Sberbank, Credit Bank of Moscow, and Russian Agricultural Bank - as well as the Belarusian Bank For Development And Reconstruction. Broadcasting The EU has suspended three additional Russian state-owned outlets' broadcasting operations in the EU: Rossiya RTR/RTR Planeta, Rossiya 24 / Russia 24 and TV Centre International. The Russian government has utilised these mechanisms to manipulate information and spread falsehoods regarding the invasion of Ukraine, including propaganda, in order to destabilise Russia's neighbours as well as the EU and its member states. In accordance with the Charter of Fundamental Rights, these regulations will not preclude those media outlets and their employees from engaging in activities other than broadcasting in the EU, such as research and interviews. Export controls The EU is increasing the list of individuals and companies subject to export restrictions on dual-use products and technology. Russian and Belarussian entities have been added to the list. Furthermore, the EU will broaden the list of items and technologies that may help to Russia's defence and security sector's technical advancement. This will comprise 80 compounds capable of being utilised to create chemical weapons. Services for consulting Accounting, public relations, and consulting services will be prohibited by the EU. Listings of individuals Furthermore, the Council decided to sanction additional individuals and entities, including those responsible for atrocities committed by Russian troops in Bucha and Mariupol, war supporters, leading business people and family members of listed oligarchs and Kremlin officials, as well as defence and financial organisations. The Rules On June 3, 2022, the Council passed Decision (CFSP) 2022/884, which added more restrictions in a number of areas. It adds three more Russian credit institutions to the list of those who can't offer specialised financial messaging services. It also adds more people to the list of those with ties to Russia's defence and industrial base who have to follow stricter export rules for dual-use goods and technology, as well as goods and technology that could help improve Russia's defence and security technology. The EU has added more items to its list of controlled items that could help Russia improve its military and technology or build up its defence and security sector. The EU also suspends Russian media broadcasting licences because Russia is manipulating and distorting news and media to destabilise its neighbours and the EU. There are bans on buying, importing, or transferring Russian crude oil and various petroleum products into the Member States, as well as on ensuring and re-insuring the marine movement of these goods to third nations. Transitions are necessary. Due to the location of the certain Member States, which renders them dependent on pipeline crude oil from Russia and leaves them with no alternative short-term supply choices, import sanctions on Russian crude oil do not apply to pipeline imports into these Member States until the Council determines otherwise. Member states should identify alternate oil sources to seize Russia's crude oil pipeline imports as quickly as possible. We dedicate a special section on our expert blog to Russian Sanctions, where you can read explainer articles, videos and more, for example: EU Sanctions On Russia: What are the top 5 questions that companies are asking? + Answers & BONUS EU - Russia RPS: Top Ten of Groups of Individuals Sanctions that firms need to know EU-Russia Sanctions: Can I Still Get Paid? Receiving payment may be more difficult than you think. Here are some things to think about before signing a contract. EU-Russia Sanctions: What are the penalties for air, road, and sea transportation? Trade in EU Goods with Russia: What do company owners need to know? Selling Around Sanctions: Know Who You Are Dealing With How we can help We help with understanding sanctions. We analyse the impact on your business and show you ways to comply with sanctions. We offer extensive training on sanctions, and we also provide restricted party screening solutions for your business. Schedule a call today on www.customsmanager.org Sources Russia: Main 6th sanctions package https://www.consilium.europa.eu/en/press/press-releases/2022/06/03/russia-s-aggression-against-ukraine-eu-adopts-sixth-package-of-sanctions/ https://www.consilium.europa.eu/en/press/press-releases/2022/05/31/remarks-by-president-charles-michel-following-the-first-day-of-the-special-meeting-of-the-european-council-30-may-2022/ https://www.consilium.europa.eu/en/press/press-releases/2022/05/31/european-council-conclusions-on-ukraine-30-may-2022/ https://www.consilium.europa.eu/en/meetings/european-council/2022/05/30-31/

There are numerous way you can pay HMRC from Cash Accounts to Duty Deferment and more. Discover them here and contact us to help you select the right ones. Cash Accounts The Customs Declaration Service operates on a cash basis. These take the place of the CHIEF's Flexible Accounting System (FAS). All companies who sign up for the Customs Declaration Service are issued a cash account instantly. A trader may deposit money into their cash account and then use that money to pay for declarations. A trader may also authorise an agent to pay for declarations on their behalf using their cash account. Ask us how you can use the cash account for Customs Declaration Service declarations. Accounts for duty deferment A duty deferment account enables you to make one payment each month for any imports, rather than paying each time you import products, which helps you manage your cashflow. Whether you utilise a third party to make declarations on your behalf, such as a freight forwarder, customs agent, or express operator, you should check with them to see if you need your own duty deferment account or if you may use theirs. Your intermediary will be able to advise you on the best route to take in this situation. Ask us to advise you on how you can open a duty deferment account. Top-up payments If you have a Customs Declaration Service duty deferral account and you have reached your monthly deferment limit, you may make a payment to boost your available amount. When making a duty deferral top-up payment, your payment reference will be 'CDSD' followed by your duty deferment number. Ask us how to replenish your duty deferral account with the Customs Declaration Service. Immediate payments A business has the option of paying when filing an import declaration. A trader may utilise the following methods to make a payment on the same or next day: Banking over the phone or online (Faster Payment) CHAPS (Clearing House Automated Payment System) Using the online payment facility, you may pay with a debit card or a corporate credit card. A trader may also pay via BACs (Bankers Automated Clearing Services), which will be processed in three working days, or by check. When making an urgent payment, your payment reference will be 'CDSI' followed by the particular number provided for you by Customs Declaration Service. Learn more about how to pay for goods reported using the Customs Declaration Service. Accounts with a guarantee (including individual guarantees) A customs guarantee is an agreement to settle customs tax, import VAT, and excise arrears. When duty is not paid at the time of import or export, it is often demanded. When the amount of import tariffs is uncertain or contested, a guarantee may be required. A financial institution must support guarantees. Instead of giving separate individual guarantees, a general guarantee account enables you to give many individual guarantees from the same account. It also permits you to continue importing items into the UK while paying the agreed-upon sum later. Download HMRC's Guide