Declaration deadlines and requirements for NI exporters

Declaration deadlines and requirements for NI exporters

As an exporter from NI to GB or the EU, the Windsor Agreement has provided NI companies with the best of both worlds in terms of ease of access to both markets without restrictions.
 

Changes are coming into effect in GB however, with regard to new EU Import Requirements and therefore it is important that NI Exporters are familiar with these in order to maintain ease of access when exporting through ports in the Republic of Ireland e.g Dublin.
 

Firstly since Brexit, there has always been a requirement to file UK import declarations when goods move from ROI to GB, however for movements from the island of Ireland, goods could move through UK ports without an import declaration being lodged in advance. Instead these could be submitted 175 days after arrival. This ensured there were no delays on goods imported into GB where those goods were shipped from Ireland.
 

From January 31st 2024 however, UK import declarations will now need to be pre-lodged by ROI Exporters and therefore goods moved from the island of Ireland will become subject to checks and controls. In addition, Export Health Certificates will be required for all EU (including ROI) medium risk goods. The ROI Exporter will need to arrange these in advance of export from the Irish Competent Authority.
 

On the import side, the importer in GB must:

  • pre-lodge declarations,
  • interact with Goods Vehicle Movement Software system and
  • complete IPAFFS SPS pre-notifications where required (SPS goods).

There will however continue to be simplified rules for NI Exporters where you export “qualifying NI goods”.
 

We recommend therefore that you review your goods status now during January and ensure you are prepared to either take advantage of the simplified arrangements for qualifying NI goods, or implement the full controls for non-qualifying NI goods.
 

Please contact us if you require assistance in:

  • Determining if your goods are qualifying or non-qualifying
  • Completing your export declarations out of Ireland and Import declarations into Great Britain if your goods are non-qualifying
  • Assistance with SPS and Health Certs for non-qualifying goods

 

BDO are happy to assist in your preparations, contact Lorraine Nelson or Rebekah Townsend for more information and advice.