UK Customs Updates Guidance on Trading Controlled, Excise Goods Across Irish Border Post-Brexit

The United Kingdom’s HM Revenue & Customs on Oct. 7 updated its guidance on procedures for trading between Northern Ireland and Ireland after a no-deal Brexit. Beginning the day the U.K. leaves the EU, currently scheduled for Oct. 31, importers and exporters will have to file declarations for controlled or licensed goods between the U.K. constituent country and the EU member state, including for goods subject to excise duty, such as alcohol, tobacco and certain oils, HMRC said.

Imports of plants and plant products will be exempt from customs duty, but “you’ll need to make a declaration to HMRC if you import or export goods between Ireland and Northern Ireland,” HMRC said in an updated guidance. The U.K. Department for Environment, Food & Rural Affairs has posted its own guidance on trade in plant and plant products in the event of a no-deal Brexit.

Excise goods sent between Ireland and Northern Ireland before Brexit that are still in transit after the U.K. has left the EU will continue to move under the procedures that applied at the time they were sent, until they received in Ireland or arrive at their delivery address in Northern Ireland, said two new guidance documents. For goods shipped from Ireland to Northern Ireland, a U.K. import declaration is not required, but certain documentation must be maintained to prove the goods were sent before Brexit.

After Brexit, excise goods coming into Northern Ireland from Ireland will require an import declaration in the Customs Handling of Import and Export Freight (CHIEF) system. The Excise Movement and Control System will then be used for movement after they enter Northern Ireland if they’re being delivered to a U.K. excise warehouse, HMRC said. “You must confirm arrival of the goods using CHIEF and enter them onto the EMCS as soon as possible, and no later than the end of the next working day after the goods arrive in Northern Ireland,” it said. “Physical checks of the goods will not be made at the border.”

EMCS will no longer be able to be used to move excise goods from Northern Ireland to Ireland, though, like with U.K. imports, it must still be used to move duty suspended goods within Northern Ireland (i.e., from a warehouse to a place of export). Excise duty drawback will be available on goods exported from Northern Ireland. “If you submit the EX75 Notice of Intention to claim drawback before Brexit, but submit the drawback claim after that date the new rules about evidence of export will apply,” HMRC said.