Post-Brexit Trading Routes
Explore the different trading scenarios and their specific requirements.
Ireland to UK - Export
Customs Declarations
Full customs procedures now apply for all goods
VAT Zero-Rating
Export goods to UK are zero-rated for VAT
Rules of Origin
Preferential tariffs under Trade and Cooperation Agreement
Export Documentation
Commercial invoices, packing lists, transport documents
VAT Changes Post-Brexit
Key VAT rule changes affecting Ireland-UK trade.
Before Brexit
EU Single Market
- • Zero-rated intra-EU supplies
- • No customs procedures
- • EC Sales Lists only
- • Free movement of goods
Simple Compliance
- • VAT number validation
- • Standard EU procedures
- • No border delays
- • Unified VAT system
After Brexit
Third Country Rules
- • Full export/import procedures
- • Customs declarations required
- • Import VAT on UK goods
- • Border controls and delays
Complex Compliance
- • Multiple documentation required
- • Rules of origin certificates
- • Separate UK VAT registration
- • Dual compliance systems
Northern Ireland Protocol Benefits
Special arrangements for Northern Ireland businesses and traders.
Dual Market Access
Northern Ireland businesses enjoy unique access to both UK and EU markets with minimal barriers.
EU Market Access
- • Continued EU single market rules
- • No customs for Ireland-NI trade
- • EU VAT rules apply
- • Free movement to Ireland
UK Market Access
- • Part of UK customs territory
- • UK internal market access
- • Qualifying supplier relief
- • UK VAT number accepted
VAT Simplifications
Customs & Documentation Requirements
Essential documentation for Ireland-UK trade post-Brexit.
Export Documentation
Mandatory Documents
- • Export customs declaration
- • Commercial invoice
- • Packing list
- • Transport documents
Preferential Trade
- • Rules of origin certificate
- • Statement on origin
- • Supplier declarations
- • REX registration
Additional Requirements
- • Export licenses (controlled goods)
- • Health certificates (food)
- • Safety conformity marks
- • Insurance documentation
Import Procedures
Import Declarations
- • Import customs declaration
- • C88 or electronic equivalent
- • Commodity code classification
- • Value declaration
Tax & Duty Payments
- • Import VAT (23% standard rate)
- • Customs duties (where applicable)
- • Excise duties (alcohol, tobacco)
- • Anti-dumping duties
Facilitations Available
- • Postponed accounting for VAT
- • Duty deferment accounts
- • Simplified procedures
- • Authorized Economic Operator (AEO)
Brexit Trading Compliance Checklist
Essential steps for Ireland-UK trade compliance post-Brexit.
Business Setup Requirements
Registration & Licensing
- ✓EORI number registration
- ✓UK VAT registration (if required)
- ✓Customs intermediary appointment
- ✓AEO status consideration
Systems & Processes
- ✓Customs declaration software
- ✓Origin documentation system
- ✓Commodity code database
- ✓Staff training on procedures
Ongoing Compliance
Monitor Regulatory Changes
Stay updated on evolving Brexit trade arrangements and rule changes
Maintain Documentation
Keep complete records of all cross-border transactions and declarations
Review Supply Chains
Regularly assess supply chain efficiency and cost impacts of new procedures
Navigate Brexit Trading Complexity
Don't let Brexit rules slow down your business. Get expert support for Ireland-UK trade compliance and VAT optimization.
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