Oakland International - Article


Oakland International - Article

2021 UPDATE #2

Picture of Robert Hardy

Robert Hardy

Founder and CEO EORI

Nothing stands still at the moment. So, hot on the heels of update no.1 comes the second in the series…


It’s a complex subject that requires special attention. Get it wrong and you could be paying too much duty or claiming an incorrect origin and under-paying duty (which will bite you later). What is the difference between wholly obtained and wholly produced? What constitutes sufficient processing? What is cumulation? The common error is confusing the country of despatch with the country of origin or free circulation and origin (they are very different). Help is at hand. We have established a team of experts to assist you. Go to https://www.eori.uk/origin and take a look.


There is an easement relating to GB imports whereby movements from EU to GB do not need an import entry at the frontier. You have up to six months to present the GB import and account for duty (if any). In fact it is a rolling 6 months, so Jan due by end of June, Feb by end of July etc. Whether you choose to take full advantage of this easement is completely up to you. Our advice is to use the simplified frontier process (so as not to delay the goods) and then submit import declarations monthly (so as not to create a backlog). For the data template go to https://www.eori.uk/Customs_Entry and select DEFERRED.

The GB import easement comes to an end in July 2021 but it’s not as dramatic as it might seem. After 1st July you can still pass the frontier without a full GB import and can still submit entries monthly. We already hold the necessary authorisations for this process and also have an Approvals Team that would be happy to handle an application on your behalf. Drop a line to the CFSP team (CFSP@eori.uk) and they will be in touch. In most cases, if we are contracted to handle your supplementary declarations, we will handle your CFSP/EIDR application free of charge.


You might only require an ENS declaration. Normally we prepare full export and import formalities but sometimes the only thing missing is the ENS. We’ve created a quick way to get this data to us. Go to: https://www.eori.uk/ens and enter your details and we’ll take care of the rest!


If you bring goods into Northern Ireland from Great Britain you may be required pay EU customs duty. If you know the goods are not ‘at risk’ of moving to the EU, then you can apply for authorisation under the UK Trader Scheme and will not normally be required to pay EU duty. There is no auto-enrolment, you need to apply for this authorisation and can do so HERE.


Actually it probably isn’t! IPAFFS (the pre-notification process for imported SPS goods) is due from 1st April but is likely to be pushed back. This would be a welcome relaxation as many in the EU are not ready to start producing export health certificates for products of animal origin. Watch this space for further updates but, for now at least, carry on as normal.


Shipping from GB to IE (via NI) can be an issue, but it needn’t be. Many reason that a transit is required but a transit needs an office of destination (or authorised consignee) and these are few and far between. It’s a concern when shipping to Larne (for example) and destined for Letterkenny. Advice from Trader Support Service (TSS) backed up by the Revenue Commissioners is to enter the goods ‘at risk’ in NI and proceed as normal. No transit required. The long and the short of it is that an ‘at risk’ entry in NI is pretty much the same as a home use entry in IE. You need to consider the handling of VAT but in most cases that is less troublesome than arranging transits or other procedures.

We hope you have found this update useful. We are pretty sure number 3 in the series will be along soon!

Rob Hardy

The Customs Clearance Consortium


+44 (0) 333 012 4819