Business Frequently Asked Questions
Baffled by Brexit? Unsure what it means for you or your business? Find answers to the most common questions here.
What are the changes?
From January 1 2021, new customs rules came into effect changing how you import and export goods to and from Great Britain (excluding Northern Ireland).
From July 1 2021, the European Union will remove the €22 VAT exemption on goods coming from countries outside of the EU (excl. NI) and requests that all parcels coming into the EU are sent using electronic Customs data. Customs Charges (Customs Duty, Excise Duty, VAT) where applicable will be calculated/charged on Non-EU items (excl. NI)
At An Post, we’ve built new digital tools so you can easily complete your sending documentation online or at your local post office.
Customs Charges
As of 1 January 2021, the UK no longer applies the rules of the Single Market and Customs Union. This means that any business, regardless of size, who moves goods from, to or through Great Britain are subject to a range of new customs formalities and other regulatory requirements.
Sending to United Kingdom (excl. Northern Ireland)
Getting set up as an exporter to the UK
- All Irish retailers exporting to the UK are required to apply for a GB EORI number online
- Irish retailers must also register and pay taxes in the UK
Customers sending to Great Britain will need to complete a customs declaration form – CN23
The form can be completed online on Click & Post or in your local post office. Where applicable the recipient customers in the UK will be liable to a customs charge and administration fee depending on the size of your item.
Parcel with a custom declared value up to 150€ (£0-£135) liable to VAT only
For those parcels with a declared value of up to €150 (£135), a new UK VAT scheme will apply where Irish retailers need to pay VAT directly to the UK’s HM Revenue and Customs (HMRC).
Parcel with a custom declared value greater than 150€ (£135) liable to VAT and duties
For those parcels with a declared value >€150. These items are subject to VAT and duties and will require payment by the receiver in advance of delivery.
If you are sending multiple items with a value greater than >€150. An Post Commerce would recommend a Delivery Duty Paid solution to retailers who want to ensure the least disruption to their UK customer base. Please talk to your account manager to find out more about a delivery duty paid solution. Details here
Find a TARIC Code for your customs documents
- When importing or exporting goods from outside the EU, you will need to assign a TARIC code to your customs declaration for the receiving customs body to process your goods correctly.
- This may also be referred to as a Harmonisation code, a Tariff code or a Commodity code.
- Our online TARIC code tool allows you to identify the correct TARIC code for your items.