The Lisbon Treaty
Failed European Constitution The Nice declaration on the future of the European Union called for a deeper and wider debate about the future of the European Union and established a process for further constitutional ...
Author Archives: Paul McMahon
A Unique Supranational Body
The Composition of the European Union The European Union consists of 27 member states, with nearly 500 million inhabitants. Its member states account for nearly 30 per cent of global output. The European Union has ...
Parallel International Cooperation
Economic sphere The Atlantic Charter of 1941 by the United States and the United Kingdom as a rallying cry for nations opposing Germany Italy and Japan called for the renunciation of territorial expansionism ...
Direct Taxation
In view of the uncertainties surrounding the ratification of the Withdrawal Agreement, all interested parties, and especially economic operators, are reminded of legal repercussions, which need to be considered when ...
New NI Protocol (October 2019)
PROTOCOL ON IRELAND/NORTHERN IRELAND Replacement of NI Protocol Revised texts agreed at negotiators’ level for: – The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement and the ...
NI Protocol General Provisions
PROTOCOL ON IRELAND/NORTHERN IRELAND Replacement of NI Protocol Revised texts agreed at negotiators’ level for: – The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement and the ...
A Look at the Backstop
Background Common membership of the European Union facilitates easy and frictionless trade between Ireland and Northern Ireland and Ireland and Great Britain. For most practical purposes, goods and services can be ...
New Customs and Trade Acts
New UK Taxation (Cross-Border Trade) Act The core EU customs code is based on EU wide directly applicable regulations. The EU has exclusive competence in relation to customs. The UK Taxation (Cross-Border Trade) Act ...
Tariff Issues (Post-Brexit)
Customs Tariff The amount of duty applicable will be determined in accordance with the customs tariff. This will be provided for and established by Treasury Regulations, maintaining a Customs Tariff. The system used ...
Customs Administration (Post-Brexit)
AEO and Trusted Traders Businesses and persons may appoint and use a customs agent to act on his behalf. A direct agent acts in the name of the importer. An indirect agent acts in his own name. The appointment of an ...
VAT and Excise (Post-Brexit)
Value Added Tax Changes are made to value-added tax legislation conditional on the outcome of Brexit negotiations. The following provisions are accordingly subject to the ultimate outcome and the position that ...
Exports (Post-Brexit)
Export goods must be presented to customs. Regulations are to provide in detail as to how exports are to be notified. Regulations may be made in relation to the operation of the export procedures. They are largely a ...
Declaration and Entry (Post-Brexit|)
Declaration Presentation and Release Presentation to customs means that the goods have been presented to customs on import. A customs officer is notified the goods have been imported. In other cases, they may be ...
Registered Export System (REX)
General information The Registered Exporter system (the REX system) is the system of certification of origin of goods that applies in the Generalised System of Preference (GSP) of the European Union since 1 January ...
Mutual Recognition (EU/EEA)
Mutual Recognition Regulation across the EEA If you are exporting ‘non-harmonised goods’ such as pet animals, foodstuffs, furniture, fireworks, tobacco, vehicles or precious metals, you need the technical ...
C INCOTERMS
Cost and Freight Cost Insurance Freight Under Cost and Freight (CFR) and Cost Insurance Freight (CIF), the seller is responsible for arranging and paying for the main carriage. The risk of damage and loss rests with ...
Services, Companies & Firms
Effect of Brexit In the absence of no Brexit or a very limited Brexit, it appears that the general EU right to provide services based on the establishment in one state in other states and to establish branches and ...
Ireland and Services Issues
Regulation of Services The regulation of services usually involves the authorisation, licensing and qualifications of the service provider. This may involve the authorisation or licensing of a company or firm, an ...
Imports Overview UK
Basic import requirements The basic obligations are to identify the commodity code pay VAT complete VAT return register with CHIEF clear goods imported using CHIEF pay import duty where applicable check if licenses ...
Import Customs Procedures UK
Import Obligations All goods entering the EU (customs territory) must be presented to customs or placed under a customs procedure by a trusted trader. There must be a declaration and return to the customs authority. ...
Export Customs Procedures UK
Overview Goods exported out of the European Union must be entered under an export procedure and declared to customs. The document used to do this is the Single Administrative Document. It is a multi-functioning ...
Customs Freight Simplified Procedure UK
Overview Customs Freight Simplified Procedure (CFSP) is an electronic customs declaration for speeding up the importation of goods. When CFSP goods arrive at a frontier from outside the EU, an initial declaration ...
UK Customs Administration
Administration HMRC (Her Majesty’s Revenue and Customs) undertake the function of customs duty collection and administration in the UK on behalf of the EU. HMRC also control prohibited and restricted goods, ...
Import Procedure (EU/UK) I
Transit to EU (or UK post Brexit) Before commencement, the exporter must issue an export declaration to it customs office responsible for the company in its country. After receiving approval from its customs ...
Import Procedure (EU/UK) II
Declaration to Customs Treatment After the presentation of goods, the importer making the declaration must within a reasonable time declare which of the authorised Customs approved treatment it wishes to assign the ...
Import Procedure (EU/UK) III
Customs Examination Customs authorities are obliged to conduct a customs examination when it is clearly called for. The person declaring the goods is responsible for transporting and producing the documents to ...