EU to UK RoRo Requirements

I am a UK importer – what do I need to know about the supply chains for getting my goods out of the EU and imported into the UK? Exporting through RoRo Ports Step 1 – Who can export goods from the EU, and do they ...

UK to EU RoRo Requirements

I am a UK exporter – what do I need to know about the steps the EU importer needs to take? Importing GB to EU via RoRo Ports Step 1 – Does the EU importer need to be registered? Every business importing goods into ...

UK Border Agencies

Roles and Responsibilities This section describes the roles of key government and related organisations in managing the Border with the EU, and a summary of the key border related systems managed by each organisation ...

Controlled Imports List

Controlled Goods list – Imports    Excise goods Including alcohol, hydrocarbon oils, tobacco, climate change levy and biofuels Controlled drugs and Drug precursor chemicals Specific drugs under licence only ...

UK Global Tariff 2021

This is the proposed UK global tariff to apply from 2021. It sets out the rates that would apply to imports from the EU to GB in the event of a no deal exit on 31st December 2020. It is also available online here ...

Joint Committee UK Note

Guidance Withdrawal Agreement Joint Committee Published 30 March 2020 Contents 1.What is the Withdrawal Agreement Joint Committee? 2.Who chairs the Withdrawal Agreement Joint Committee? 3.How does the Joint Committee ...

General UK Immigration Issues

Summary Full compliance with the existing UK immigration and visa rules would pose considerable burdens, including the requirement for a certificate of sponsorship, obtaining visas, associated fees and procedures. ...

UK Business Visitor Rules

Summary This section sets out the visitor rules insofar as they relate to doing business in the UK. The visitor rules may  be a sustainable long-term method of providing services in the UK through EU 26 citizens on ...

UK Immigration Rules Pre-Brexit

Summary This chapter sets out requirements for employer sponsorship under the general UK employment visa scheme. In effect, a sponsoring employer must have a UK base. If a trader’s employees were employed through ...

Immigration Possibilities

Overview The UK government is subject to two opposing forces. On the one hand, is the fact that many of the voters in favour Brexit were concerned about immigration. On the other hand, EU migrant labour is critical ...

New UK Immigration Rules

New immigration system: what you need to know The UK is introducing a points-based immigration system from 2021. Published 28 January 2020 Last updated 19 February 2020 — On 19 February 2020, the government set out ...

Common Travel Area

Summary The purpose of this chapter is to illustrate that Irish nationals (citizens) should be entitled to continue to come to the UK to work in all likely scenarios, even in a hard Brexit. The has been a very firm ...

Irish Citizenship

itizenship Citizenship grants the most extensive rights to be in the State and enjoy the benefits of its laws and protection. Nationals and naturalised residents are citizens. A wide range of persons potentially ...

UK Settled Status

UK Settled Status Applicants from the EEA countries and Switzerland (and their families) who have been continuously resident in the UK for 5 years at the date of application will be eligible to apply for settled ...

The Protocol Taking Effect

Context There is likely to be continuing uncertainty during 2020  as to the EU GB trade relationship after the effective exit date at the end of the year. This might lift only lift when a final agreement is entered. ...

North South (NI EU) Trade in Goods

Context This chapter deal with North South (NI EU) (and vice versa) trade. It  does not deal with purchases or acquisitions where the goods may travel through GB after the effective date of Brexit so that transit ...

Possible GB to NI Regime

Overview The broad principles of how VAT, customs procedures and regulatory checks will operate in Northern Ireland,  for goods moving between NI and GB in both directions as well as goods moving between NI and the ...

Possible NI to GB Regime

Context This chapter looks at the possible or likely treatment of traders’  sales into GB from NI under the NI Protocol. Once again, as in the case of purchases from GB into NI, the detailed rules have not yet been ...

Potential NI Advantages

Context The Northern Ireland Protocol states that Northern Ireland is to be within the United Kingdom customs territory. However, for most practical purposes it is effectively in the European Union customs territory. ...

EU Competence and Direct Taxation

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and ...

EU Tax Reform Agenda

Common Consolidated Tax Base Proposal The EU Commission has pursued the adoption of an EU wide common consolidated corporate tax base. It is proposed that as a fair transparent and efficient tax system. The original ...

Personal Income Tax

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and ...

Social Security

Social Security And Free Movement Since the early days of the EU, there have been EU Social Security measures that seek to facilitate the free movement of workers. In the absence of such coordinating measures, ...
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