Excise implications of trade with third countries, including GB

Overview

The United Kingdom (Great Britain (GB) and Northern Ireland (NI)) is formally no longer a member of the European Union (EU). However, the Withdrawal Agreement provides for a transition period until 31 December 2020. During this period, GB and NI will continue for the purposes of the movement of goods, services and people, as if it were a full EU Member State.

If you trade with GB after the transition period, the rules of trade with a non-EU country will apply.

From 1 January 2021 there will be no change to procedures for direct intra-EU movements or movements from Northern Ireland of duty suspended excisable products.

From 1 January 2021, duty suspended excisable products travelling to and from GB will be treated as 3rd country goods entering and leaving the State. The Excise Movement Control System (EMCS) will no longer be available for such movements.

For imports, an Import Declaration will be required and for exports, an export declaration, to clear through Customs.

Revenue plans to deploy the internal movement functionality of EMCS for movements of duty suspended excise products:

  • from ports of import to tax warehouses
  • and
  • from tax warehouses to ports of export

in 2021. However, that internal movement functionality will not be available from 1 January 2021.

From 1 January 2021, Revenue will implement an interim ‘Trader Notification’ process for imports from and exports to all 3rd countries of duty suspended excise products.

We will use this until the internal movement functionality of EMCS becomes available.

Revenue has sent details of this interim solution to relevant traders.

Next: Imports of Duty Suspended Excisable Products