Sebastian Roggeveen

Of course, your agent can act as either a Direct Representative (lodging the declaration in your name and UK EORI number), or an Indirect Representative (lodging the declaration in their own name and their own UK EORI number). Again, an Indirect Representative will have joint and several liability for the customs debt.

The FTA (Free Trade Agreement) with the EU envisages zero tariffs on most goods moving between the UK and the EU and this removes many of the customs duties.

However, the FTA only applies to goods that originate in the UK or the EU. Where goods themselves originate outside, or are largely comprised of products that originate outside of the EU, then duties can still apply (depending on the UK’s arrangements with the country they originate in).

Businesses will need to put processes in place to demonstrate the origin of the products.

All goods are inspected by customs officials on arrival at a border (including land, rail, sea and air borders). If your product has extra import requirements, for example a sanitary (e.g. live animals, animal products, seafood) or phytosanitary license (vegetables and products of vegetable origin) then your product will likely be inspected by officials from the institution which emits the license. In some cases, for example seafood and aquatic products, inspection can take place at the importers’ premises.

The border between the European Union and the United Kingdom has been re-established with the immediate consequences of the entry into force of new border declaration obligations:

• Declarations of exports, imports, transit or use of TIR / ATA Carnet
• Pre-declaration and control obligations for sanitary and phytosanitary products

Please note: in some cases, import declarations must be anticipated before crossing the border.

Food of animal origin imported into Ireland from a third country is subject to veterinary controls at one of Ireland’s Border Control Posts (BCPs). It is also subject to specific requirements such as registration of the importer, pre-notification of its arrival, submission of mandatory documentation and identity and physical checks on arrival at the border control post.