What happens if there is no deal?

If the UK leaves the EU without a deal, they will be a third country. This means that the UK will no longer be a part of the European Union and you will need to declare exported or imported goods to customs.

As the UK will be a ‘third country’ if they leave the European Union without a deal, Revenue will be introducing new procedures for Irish businesses who trade with the UK after the 31st January 2020.

Whether you trade with the UK or have goods that travel through the UK, you will need to know the new procedures and changes in case there is a no deal Brexit.

What happens if there is a deal made?

If a deal is accepted before the 31st of January a transition period would start where the UK and the EU are negotiating a trade deal. The transition period will last at least one year, until early 2021.

Can I still trade with the UK after a no deal Brexit?

Yes, you can still trade with the UK after Brexit. But the UK will now be a third country so there will be new rules for importing and exporting goods with, or through, the UK.

As the UK will be a third country, you will need an EORI (Economic Operators Registration and Identification) number in order to trade with the UK.

You can apply for an EORI online through ROS or you can outsource this to us and we’ll apply on your behalf.

Importing from the UK after a no deal Brexit

If there is a no deal Brexit, there will be a new process for importing goods from the UK.

The new process will involve using software to complete a customs declaration. You can choose to complete this yourself, or you can hire experts to complete it on your behalf.

The new process for importing goods from the UK will involve 2 steps:

  1. You must complete a customs declaration electronically before the goods arrive in Ireland.
  2. Revenue will carry out a risk analysis on the imported goods. They will check if the goods need a physical exam, a document check or if they can be released.

VAT and customs charges will apply to all imported goods. There are different rules on how to charge VAT in Ireland, the EU and internationally. Legislation is set to be introduced which will allow companies to pay the VAT on imports in their next VAT return.

Revenue may allow you to defer the payment of certain charges but there must be a comprehensive guarantee in place. To do this you will need authorisation from Revenue. If you receive authorisation you can make payment on the 15th of the next month.

Exporting goods to the UK after a no deal Brexit

If you are exporting goods to the UK, you will also need to complete a customs declaration electronically.

VAT and custom charges will not apply on exported goods unless you have agreed with your client that you will pay these fees.

How do I move goods through the UK after a no deal Brexit?

Transit is the movement of goods between a third country. For example, if you were moving goods from Ireland through the UK with the final destination being France.

Goods that move through the UK to an EU country will be considered EU trade and you will not need to pay VAT or customs charges.

If your goods will be transitioning through the UK, you will need the following:

  1. A Custom Declaration to travel to the UK.
  2. A Customs Guarantee. You will need this in case the goods do not make their final destination in the EU.
  3. A Transit Accompanying Document –  you will receive this with the customs declaration. This will be scanned once the goods enter the UK.

What is needed in the customs declaration?

Some examples of the data that is required on a custom declaration

  1. Consignor EORI – The EORI number of the person/business sending the goods
  2. Consignee EORI – The EORI number of the person/business receiving the goods
  3. Commodity Code – This code is for exports outside the EU
  4. Valuation (Including Delivery Terms)
  5. Country Of Origin
  6. Truck Registration or Trailer ID


Whether you are exporting, importing a transitioning through the UK you will need to fill out a Customs Declaration electronically.

If you import goods from the UK, you will pay VAT and custom charges. These charges do not apply if you are importing or transitioning goods through the UK.

If you have goods that will be transitioning through the UK to another EU country, you will require a Customs Guarantee.

You can receive more support and information about the effects of Brexit from:

–          Revenue

–          Enterprise Ireland

–          Bord Bia

–          Intertrade Ireland Brexit Advisory Service

Have more questions?

Do you have questions about how to prepare for Brexit? Get in touch so that we can advise you. Email us on hello@accountantonline.ie or call 01 905 9364.

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