Brexit Information

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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

in Trade and Transport

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 ...

VAT on EU Trade Overview

Imports into EU State from EU VAT is an EU wide tax. For the most part, the VAT rules encountered in the UK correspond to the VAT rules in the rest of the EU. Therefore the VAT rules which apply to importing and ...

Customs Union Basics

in Customs - An Overview, EU Free Movement of Goods

Customs Union The European Union Treaties created a customs union between the member states. It applies to all trade in goods which have monetary value and are the subject of commercial transactions. Goods for the ...

VAT on Goods (Post Transition /Brexit)

VAT and Brexit In the context of a no deal scenario in which the UK became a third country for VAT purposes the following provisions would apply. There is a distinct possibility that even in a no deal scenario, ...

VAT on Services (Post-Transition/ Brexit)

in Value Added Tax, VAT on Services

VAT on Services The position in respect of VAT on services is complicated and depends on the particular service involved. The position is dealt with in detail in other sections of this website. The UK proposes to ...

Some Customs Control Issues

in Customs Procedures, Licences & Controls

Infringing Goods Goods which infringe intellectual property may not be imported into the EU, released for free circulation, exported, re-exported or placed in a suspensive arrangement. An application can be made to ...

VAT and Excise (New UK Code)

in UK Customs Code (Post Brexit), Value Added Tax

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 ...

EU Market Surveillance

in Licences & Controls

EU Market Surveillance (Non-Food) Market surveillance is designed to ensure that non-food products on the EU market do not endanger European consumers and workers. It seeks to ensure the protection of other public ...

Modern Harmonisation Approach

Common Market to Single Market The first and central objective of the European Union, originally the European Economic Community was the common market. The expression “internal market” replaced the expression “common ...

EU Product Safety

General Product Safety The European Communities (General Product Safety) Regulations give effect to Directive 2001/95/EC of the European Parliament and of the Council of 3 December 2001 on general product safety. The ...

Accreditation & EU Standards

Accreditation and market surveillance EU Regulation (EC No 765/2008) sets out requirements for accreditation and market surveillance relating to the marketing of products. The Regulation lays down common rules for ...

Various Controls (UK)

in Licences & Controls

Export Licences The export of certain goods from the UK requires an export licence. Other exports are subject to controls and regulation. Licences or regulation may apply to trade within the European Union in some ...

Agricultural Products

in Agricultural Products

The CAP There are import and export controls and duties designed to maintain the single market in various agricultural products under the Common Agricultural Policy. CAP controls and duties apply when goods enter or ...

VAT on EU Trade

Imports into Ireland from EU VAT is an EU wide tax. For the most part, the VAT rules encountered in Ireland correspond to the VAT rules in the rest of the EU. Therefore the VAT rules which apply to importing and ...

VAT on Non-EU Trade

Export outside the EU The following deals with the purchase and sale of goods and the provision of services to and from outside EU member states. The rules are different for supplies within the EU. The EU has a ...

Brexit and VAT on International Trade

VAT and Borders A critical factor in the creation of a single market without borders in the European Union was the introduction of a new system of VAT on 1st January 1993. Prior to that, VAT was payable at the point ...

Excise on International Trade

in Licences & Controls

Overview Excise duty applies to certain goods, including alcohol, tobacco and hydrocarbon oil. Excise duty is charged on these goods when they are imported into the UK for commercial purposes whether they are ...

Basic EU Trading Rights

European Union Rights European Union law gives Irish residents and Irish businesses very valuable rights in relation to trading with the United Kingdom and the other countries of the European Union (EU) and the ...

Customs Union Basics

Customs Union The European Union Treaties created a customs union between the member states. It applies to all trade in goods which have monetary value and are the subject of commercial transactions. Goods for the ...

No Discriminatory Measures

Direct Discrimination EU states may not impose, directly or indirectly on the products of other states, any internal taxation of a kind in excess of that imposed directly or internally on similar domestic products. ...

De Facto Barriers Prohibited