Brexit transition Q&As - HMRC

Do we need a Meursing code to send goods to GB from NI? And is this likely to change come the 1st April 2021?

You will need to provide a commodity code for each type of product when making a customs declaration. Depending on the classification of the goods, some Common Agricultural Policy (CAP) products may require meursing codes to enable calculation of CAP duties. This is in addition to the customs duty and detail of all duties, including CAP requirements and import VAT, can be found in the relevant Tariff under the commodity code. See links below.

• Trade Tariff: look up commodity codes, duty and VAT rates
• Look up a Meursing Code

If we ship goods NI to GB and there is a mistake or issue and the goods need to be returned, can the goods be sent back and what documents would be needed to enable their return?

Goods travelling NI to GB will not require a customs declaration unless they fall into one of the exception categories. The business will, therefore, not be able to comply with Returned Goods Relief (RGR) criteria on returning the goods GB to NI.

You would, therefore, need to apply the ‘at risk’ determination to the goods to declare them ‘not at risk’. The business would have to be UKTS authorised and the goods moved for an eligible purpose. Alternatively, if the goods are of UK origin you could use the TCA to claim the zero tariff. Documentation will be required to substantiate the GB to NI declaration and this will include the commercial value, packing list, movement documentation and confirmation of origin.

Do NI businesses need a XI EORI number and if so what is it and how does a business get one?

You will need an XI EORI number if you need to get a customs decision within NI, ie, moving goods from NI or want a customs decision in NI. In order to get an XI EORI number you need to firstly apply for a GB EORI number on gov.uk/EORI (10 minute process) then HMRC will issue an XI EORI number if you are conducting NI trade (within 4 working days). If you are registered with TSS they will offer help and support to get your XI EORI number in good time and this is also one way HMRC identify if you are conducting NI movements.

A consignment of live animals are due into NI from GB. What do these imports need in terms of customs clearance? Is there a requirement for them to have a XI EORI number and engage with Trader Support Service?

Please see gov.uk guidance at the following links:

• Trading & Moving Goods in and out of NI
• EORI Number Guidance
• Trader Support Service Guidance
• Trader Support Service for Hauliers and Traders

We are receiving notices from TSS telling us that our consignments which travel Cairnryan to Belfast are authorised for movement. Are we supposed to wait until the authorisation arrives?

Please contact TSS directly to resolve as TSS have issued the notification and they will be able to check directly per trader details. The Trader Support Service website information can be found at https://www.tradersupportservice.co.uk/tss.

Do NI businesses need a REX number and if so what is it and how does a business get one?

Please see guidance at GOV.uk - Apply to become a registered exporter if you're established in Northern Ireland.

One of our customers is struggling to find us on the VIES system. In which country does the problem lie?

Please refer to the VIES EU website for assistance.

For organic feed collected ex-mill in GB and being delivered to a farm in NI, does the GB manufacturer need to register for TSS?

Goods moving GB to NI will require a customs declaration post 31 December 2020. You can either complete the declarations in-house, appoint a 3rd party intermediary to complete the declarations on your behalf or alternatively, you can register for the Trader Support Service (TSS) via gov.uk. The TSS provides both educational support to businesses in Customs procedures and can also complete the declarations on your behalf. This is free service which operates for 2 years from 01 January 2021.

Do I need to register for TSS if I am simply a customer purchasing from GB?

This will depend on the Incoterms or terms of your purchasing contract as to which party has responsibility for making the declaration (buyer or seller). You can still register for TSS where educational support is provided and completion of declarations on your behalf if necessary.

HMRC, what is the timeline for a turnaround on duty deferment applications?

HMRC has not published a specific turnaround time. Applications will be processed as quickly as possible subject to full completion and accuracy of the application.

Where goods transfer from GB to NI distribution centre and then sold in both NI and ROI how will it be determined the goods that attract tariff, when it is not clear at the point of import the ultimate end destination?

Goods moving GB to NI will require an import declaration. The definition of goods deemed to be 'At Risk' of moving from onwards from NI into ROI and attracting a tariff has not yet been finalised. It is recommended in the interim that you look at how you can prove the final destination of goods imported into NI.

For organic feed collected ex mill in GB and being delivered to a farm in NI, is there any tariff liability? Or is this considered at risk of ending up in EU?

Goods moving GB to NI will require an import declaration. The definition of goods deemed to be 'At Risk' of moving from onwards from NI into ROI and attracting a tariff has not yet been finalised. It is recommended in the interim that you look at how you can prove the final destination of goods imported into NI.

If a group of companies have a Group VAT number, will the Group EORI number apply to all individual companies within the group?

The group EORI applies to all group members involved in import/export activities. Individual branches may apply to have their EORI aligned to their VAT group suffix.

HMRC have stated that goods will be free moving to NI will the costs of getting the necessary phytosanitary checks be reimbursed? Where can I find out more?

Details of support for certification costs are provided by the Movement Assistance Scheme at: https://www.gov.uk/government/news/movement-assistance-scheme-to-support-agrifood-traders

In NI we receive a consignment of beef from GB (pre slaughtered) we then produce non retailed goods for dispatching to the EU via landbridge via ROI what documents do we need to accompany this product? Also will there be tariffs on GB beef from N.I into EU?

The Common Transit arrangements would appear to be appropriate to this movement as described. Goods in free circulation in NI should not be subject to EU tariffs as they both operate under EU customs rules.

Provided an agreement is reached regarding Potatoes, can GB Potatoes processed in NI move to RoI without any tariffs?

It is not understood which agreement is being referred to. Goods in free circulation in NI may move freely to ROI without declarations or tariff charges under the NI Protocol. Goods moving from GB to NI will require an import declaration and may be subject to the EU tariff if they are considered ‘at risk’ of movement to the ROI (EU). Guidance on ‘at risk’ goods is now available on gov.uk.

If potatoes enter NI from from GB, will there be tariff applied if these potatoes are processed into chips in NI and sold to a ROI business?

As per updated guidance on gov.uk on goods moving GB-NI at risk of moving onwards into ROI, please see extract below from gov.uk “Where you are not able to move goods under the UK Trader Scheme, and the applicable EU tariffs are higher than the applicable UK tariffs (which are zero in the case of movements from Great Britain to Northern Ireland), then the EU tariff will apply. In those circumstances you may want to consider other circumstances where the tariff does not need to be paid or where delaying duty payment may be of benefit:

• you may be eligible for a waiver subject to de-minimis State Aid limits, on the goods you move into Northern Ireland from Great Britain. This may be an easier route for some traders
• you may wish to use existing customs special procedures such as Customs Warehousing and Inward Processing which allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension - these may be of benefit if you’re unable to declare goods not ‘at risk’ when bringing them into Northern Ireland” Above extract as per https://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-not-at-risk-of-moving-to-the-eu-from-1-january-2021#when-a-good-is-at-risk when a good is ‘at risk.

Will we require commodity codes for materials that go to EU if they are not subject to tariff/checks etc.?

You will only need to classify your goods when you have to complete a customs declaration.

Can I bring goods into Larne from EU and then send back to England with no tariffs yet if I bring in direct to England there is?

Tariffs are not paid on goods that stay in the UK. Goods moved GB to NI will only pay tariffs if they are 'At Risk' of entering ROI.

Products that have been Manufactured in ROI, Packed in NI and Sold in UK- How do these Work as Tariffs?

Goods moved ROI to NI to GB - If a pre-existing movement is in place per normal operations before the end of the transition period, then this is an unfettered movement. However, if this is a new movement for the business it may fall under anti-avoidance rules which should be available in the coming weeks.

We source packaging materials from both GB and EU. Goods packed in NI and then sold to GB, NI and EU. Will there be tariffs on the movement of the packaging into NI?

Goods moving from GB to NI will require an import declaration and may be subject to the EU tariff if they are considered ‘at risk’ of movement to the ROI (EU). Guidance on ‘at risk’ is now available on gov.uk.

Are there customs implications for importing ingredients (of non-animal origin) from the EU, which are then processed into finished products and sold to ROI?

There will be no declarations or tariffs for trade between NI and the EU as they both continue to operate under EU rules.

You should therefore continue to follow existing advice and guidance which is available via the links below.

• See a list of useful EU Exit links

We have now been advised that we need a new EORI number to importing into Northern Ireland - is this correct?

If you move goods to or from Northern Ireland from 1 January 2021 you'll need an EORI that starts with XI to:

• move goods between Northern Ireland and non-EU countries
• make a declaration in Northern Ireland
• get a customs decision in Northern Ireland

To get this you must already have an EORI number that starts with GB. If you do not have one, apply for an EORI number that starts with GB as soon as possible. If you already have an EORI number that starts with GB and HMRC thinks you need one that starts with XI, they’ll automatically send you one in mid-December 2020. Please see https://www.gov.uk/eori for full details.

If you have an EORI number currently, you need to register with TSS ( Trader Support Services) to have your EORI number updated to an XI EORI number in order to move goods from GB to NI.

If you move goods to or from Northern Ireland from 1 January 2021 you'll need an EORI that starts with XI to:

• move goods between Northern Ireland and non-EU countries
• make a declaration in Northern Ireland
• get a customs decision in Northern Ireland

To get this you must already have an EORI number that starts with GB. If you do not have one, apply for an EORI number that starts with GB as soon as possible.

If you already have an EORI number that starts with GB and HMRC thinks you need one that starts with XI, they’ll automatically send you one in mid-December 2020. To get advice on moving goods between Great Britain and Northern Ireland you can sign up for the Trader Support Service. If you already signed up your business before 23 November, you'll be sent your XI EORI automatically. You should consult https://www.gov.uk/eori regularly for full details and updates as released including manual application of XI EORI if appropriate.