You may be familiar with our Brexit updates and we hope you have found them useful and informative. We have decided to try something a little different. Each week we will pick a routing and outline what processes are required and from when. In all cases we will assume incoterms other than ex works or DDP. There will be around 11 different routes by the time we finish. You never know, they may even become collector’s items!
We are kicking this off with Route 1: GB to ROI (Republic of Ireland)
Before we start let’s get one thing clear, the route is from an exporter to an importer (regardless of whether the goods travel through Northern Ireland for example).
We work to the following basic rule:
An export is from an EORI to an EORI on a truck. The routing (from a customs perspective) is the EORI prefix, so IE123456Z to GB123456789000 is IE to GB. It doesn’t matter if it came from a warehouse in NI. Make sense? Let’s start…
ROUTE 1 : GB to ROI
1. GB exporter zero rates VAT as the goods are leaving the UK
2. GB exporter creates commercial invoice and packing list
3. GB exporter organises export health certification (EHC, Phyto, catch certificate as required) if goods are subject to SPS controls
4. GB exporter arranges EAD export declaration
5. EAD auto generates an EXS exit safety and security declaration
6. MRN generated by EAD/EXS needs to be lodged on GVMS (Goods Vehicle Movement Service)
7. GVMS record generates GMR (Goods Movement Reference)
8. GMR is given to driver (he/she will need this at the UK border)
9. IE importer creates TRACES NT record (if SPS goods)
10. IE importer (or agent) books the BCP at Dublin (for example). BCP is the Border Control Post for arrival of SPS goods
11. IE importer arranges IE import entry pre-lodgement
12. ENS entry safety & security declaration required 2 hours before goods arrive in Dublin
13. IE importer pays IE import duty either directly to Revenue Commissioners or to agent if agent has used their deferment account
14. IE importer accounts for IE VAT either payable at border or through VAT accounting (yet to be confirmed in IE)
15. ALL of the above applicable from 1st January 2021
You will see that some of the above are shown in BOLD. The reason for this (and we will keep this theme each week) is that these are the processes we can take care of on your behalf.
Coming next week….. ROUTE 2 : GB to FR
Robert Hardy, Commercial Director, Oakland International/Oakland Invicta
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