Round 5 in the series. Republic of Ireland to GB via NI. Let’s be clear; when we say ‘via NI’ we do not just mean the goods have been loaded in ROI but are leaving through a port in NI (Warrenpoint, Belfast etc). We also mean goods from ROI that have been stored in NI and are now leaving for GB. If the sending EORI number starts IE and the receiving EORI starts GB then it is ROI to GB – it does not matter so much what happened in between.
ROUTE 5: ROI to GB (via NI)
1. ROI exporter zero rates VAT as the goods are leaving the EU customs territory
2. ROI exporter creates commercial invoice and packing list
3. ROI exporter organises export health certification (EHC, Phyto, catch certificate as required) if goods are subject to SPS controls (not required until April 2021)
4. ROI exporter arranges EAD export declaration which generates an MRN (movement reference number)
5. EAD auto generates an EXS exit safety and security declaration (which is showing exit via NI)
6. TAD (transit) should not be required unless intending to clear inland in GB (ETSF or bond for example)
7. MRN required at exit port (this is likely to be on the UK GVMS system but we await final confirmation, only because it may impact NI-GB flows which are intended to be unfettered. (Could be odd having GVMS for part of a vehicle…)
8. GB import entry required: either EORI number only for CFSP EIDR standard goods or frontier declaration for all others
9. GB import information loaded to GVMS (Goods Vehicle Movement Service). Best option is CFSP EIDR as only needs EORI in GVMS (in most cases)
10. ENS entry safety & security declaration required in GB (not until July 2021). ENS generates MRN which also needs to be loaded to GVMS
11. GVMS generates GMR (Goods Movement Reference)
12. GMR is given to driver (he/she will need this to board the ferry destined for GB)
13. GB importer creates IPAFFS pre-notification (if SPS goods) – not required until April 2021
14. GB importer (or agent) books the GB BCP at port of arrival. BCP is the Border Control Post for arrival of SPS goods. Not required until July 2021
15. Goods are delivered and importer records updated
16. GB importer arranges final import entry (have up to 6 months for initial entry if using CFSP EIDR deferred entry scheme)
17. GB importer accounts for import VAT on quarterly VAT return (note, this may be an estimate if import entry not yet done!)
18. GB importer (or agent on their behalf) pays GB duty using DDA (duty deferment account)
19. ALL of the above applicable from 1st January 2021 unless shown otherwise
You will see that some of the above are shown in BOLD. The reason (and we will keep this theme each week) is that these are the processes we can take care of on your behalf.
Each of these guides assumes incoterms other than ex works or DDP.
It should be noted: wherever we mention BCP (Border Control Post) the rule is that the BCP should be advised 24 hours prior to arrival. If this does not change then the BCP booking process needs to be earlier in the chain.
Coming next week… ROUTE 6: FR to GB
Robert Hardy, Commercial Director, Oakland International/Oakland Invicta
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