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Brexit Changes

As of the 1st of January 2021, Great Britain has left the European Union and with this comes new legislation surrounding the export of goods from Great Britain to Europe. We would like to take this opportunity to reassure all our customers, that we will do everything we can to facilitate the smooth exportation and importation of their goods. We are working in conjunction with various customs agents in EU countries who will take care of the exportation and importation of goods. Any queries or questions please email [email protected]

KEY

TSS = Trader Support Services PBN = Pre-Boarding Notification
EORI = Economic Operators Registration and Identification Number GMRN = Goods Movement Reference Number
*ROI EORI Number begins with IE EU = European Union
*NI EORI Number begins with XI  NI = Northern Ireland
*GB EORI Number begins with GB ROI = Republic of Ireland
MRN = Movement Reference Number GB = Great Britain

 

Brexit Movement Customer Requirements VAT Treatment Duties/Customs

GB to ROI

Step 1 - Customer registers for an EORI number, you can do that here
Step 2 - After purchase, the customer will receive a commercial invoice from Euro Auctions.
Step 3 - Customer appoints a customs agent (for export & import).
Step 4 - Customs will then send customer a receipt of their GB MRN (Movement Reference Number).
Step 5 - Customer needs to send the MRN number to the transport/haulier to create PBN (Pre-Boarding Notification).
Step 6 - Haulier uses PBN number to create GMRN (Goods Movement Reference Number).
Step 7 - Goods are ready for export.
See sample document here

Costs/Charges
Customs agent charge is applicable: Approximate cost between £20.00 - £50.00 on each side.
VAT can be deferred assuming you have a valid VAT number and you have ensured that relevant “transit procedures” have been followed. No additional customs/duty/excise is
applicable. 

ROI to GB

Step 1 - Customer/seller registers for an EORI number, which can be done here (one number issued per business).
Step 2 - Customer/seller appoints a customs agent - the agent requires a commercial invoice including IE EORI number for export.
Step 3 - Customs will then send customer/seller a receipt of their ROI MRN (Movement Reference Number).
Step 4 - Customer needs to send the MRN number to transport/haulier to create PBN (Pre-Boarding Notification).
Step 5 - Haulier uses PBN number to create GMRN (Goods Movement Reference Number).
Step 6 - Goods are ready for export.
See sample document here

Costs/Charges
Customs agent charge is applicable: Approximate cost between £20.00 - £50.00 on each side.

VAT can be deferred assuming you have a valid VAT number and you have ensured that relevant “transit procedures” have been followed and/or an assigned customs agent is used to handle customs paperwork by using their VAT deferment account. No additional customs/duty/excise is
applicable. 

GB to EU

Step 1 - Customer registers for an EORI number, which can be done here
Step 2 - After purchase, the customer will receive a commerical invoice from Euro Auctions.
Step 3 - Customer appoints a customs agent (for export & import).
Step 4 - Customs will then send customer a receipt of their MRN (Movement Reference Number).
Step 5 - Customer needs to send the MRN number to the transport/haulier to create PBN (Pre-Boarding Notification).
Step 6 - Haulier uses PBN number to create GMRN (Goods Movement Reference Number).
Step 7 - Goods are ready for export.

Costs/Charges
Customs agent charge is applicable: Approximate cost between £20.00 - £50.00 on each side.
VAT can be deferred assuming you have a valid VAT number and you have ensured that relevant “transit procedures” have been followed. No additional customs/duty/excise is
applicable. 

EU to GB

Step 1 - Customer/seller registers for an EORI number, you can do that here (one number issued per business).
Step 2 - Customer appoints customs agents (for export & import). The agent requires a commercial invoice including an EORI number.
Step 3 - Customs will then send customer/seller a receipt of their MRN (Movement Reference Number).
Step 4 - Customer needs to send the MRN number to transport/haulier to create PBN (Pre-Boarding Notification).
Step 5- Haulier uses PBN number to create GMRN (Goods Movement Reference Number).
Step 6 - Goods are ready for export.

Costs/Charges
Customs agent charge is applicable: Approximate cost between £20.00 - £50.00 on each side.
VAT can be deferred assuming you have a valid VAT number and you have ensured that relevant “transit procedures” have been followed and/or an assigned customs agent is used to handle customs paperwork by using their VAT deferment account. No additional customs/duty/excise is
applicable. 

GB to NI

Step 1 - Customer registers for an XI EORI number, you can do that here.
Step 2 - After purchase, you will receive a commerical invoice from Euro Auctions.
Step 3 - Customer registers with TSS (you can do that here) and they provide an MRN (Movement Reference Number).
Step 4 - Haulier uses MRN number to create GMRN (Goods Movement Reference Number).
Step 5 - Goods are ready for export.

Costs/Charges
Customs agents charges is applicable if you do not complete the customs entries yourself via TSS.
No change. No change.

NI to GB

No change. No change. No change.

NI to ROI

No change. No change. No change.

ROI to NI

No change. No change. No change.

EU to NI

Transit documentation required if using GB or ROI land bridge as Northern Ireland will remain aligned to a limited set of EU rules, including those rules related to goods. This will avoid any customs or regulatory checks.

Costs/Charges
No additional costs.
No change. No change.

NI to EU

Transit documentation required if using GB or ROI land bridge as nothing changes because Northern Ireland will remain aligned to a limited set of EU rules, including those rules related to goods.

Costs/Charges
No additional costs. 
No change. No change.

 

Downloadable Content

Please click here for a downloadable version (PDF) of this table. 

Sample GB to ROI document here

Sample EU to GB document here

Customs Agents

Ireland/GB  
Campion Freight (Mayo):  00353 9620 090
Derry Bros: (Cork, Dublin, Rosslare):   004428 8778 4949
Emerald Freight Express Ltd: (Dublin, Cork):  00353 1816 5191
Customs Clearance Ireland (Dublin):  00353 1816 9777
JB Customs Clearance and Consultancy (Dublin):  00353 85738 2724
MCC Customers Brokers (Dublin):  00353 1836 3408
Bell Transport and Logistics (Waterford):  00353 5138 2657

 

European  
WRL Shipping http://wrlshipping.com/
Broekman Logistics https://www.broekmanlogistics.com/
Gerlach Customs https://gerlach-customs.com/
Portico Shipping https://www.porticoshipping.com/ 
Sea Kargo https://seakargo.com/
DFDS https://dfds.com/

 

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