Brexit Bites, 29 January 2021

Jan 29, 2021

This week’s Brexit Bites focuses on Customs with updates on Revenue’s Automated Import System (AIS), an upgrade to the Pre-boarding notification (PBN) meaning the workaround in place is no longer required as well as guidance from both the Irish and UK authorities on the Rules of Origin.

Revenue’s AIS system working - fallback de-activated

Revenue have told us that this morning’s technical difficulties experienced by the Automated Import System (AIS) have been resolved and "Fallback" has been deactivated. Traders who submitted a "Fallback" Customs import declaration to their Customs station by email should, unless the Customs declaration was already accepted, now submit their declaration in AIS.  The relevant Customs Station must be advised of the Customs import declaration MRN as soon as is reasonably possible.

The Fallback procedure facilitates the clearance of consignments where AIS is unavailable.

If traders have queries, they should contact the eCustoms Helpdesk,

AIS unavailable- Sunday 31 January from 10am to 1pm

A technical upgrade to AIS will take place on Sunday 31 January from 10am to 1pm approximately.

During that time traders will be able to submit declarations or messages to the system but no responses will be returned.

If you require the MRN of your pre-lodged customs import declaration MRN in order to complete your PBN but due to AIS being unavailable have not received same, then a PBN facilitation is granted for the duration of this downtime. The PBN facilitation allows you to select ‘My Vehicle is Empty’ when creating the PBN.  The PBN ID and associated MRNs should be emailed to  if AIS is restored while the vessel is en route.

Revenue PBN Update – Transit movement GB – IE - NI

An upgrade to the Pre-Boarding Notification (PBN) has been made so that Transit declarations for goods moving from Great Britain, through Ireland to a Northern Ireland destination will now be accepted correctly in the PBN. This means that the workaround will no longer be needed and the Entry Summary Declaration (ENS) and Transit declaration MRNs can be entered in the PBN. Read Revenue’s eCustoms notification.

Revenue guidance on completing import declarations for EU origin goods imported into Ireland from the UK

Goods of EU origin released for free circulation in the UK that have not been processed in the UK as required by the Rules of Origin in the EU-UK Trade and Cooperation Agreement (TCA) do not acquire UK origin. The EU-UK TCA preferential tariff rates cannot be claimed for re-import of these goods into the EU. The goods have non-preferential origin and third country tariffs are applicable on subsequent re-import to the EU.

Revenue has provided guidance in relation to the Import Declaration Codes required for the AIS (Automated Import System) and AEP (Automated Entry Processing) when EU origin goods that have non preferential origin on their subsequent re-importation into Ireland. Read more information in Revenue’s eCustoms notification.

UK government video content to help keep business moving

Businesses can find out what has changed, and check their preparations, by visiting new video content from the Department for Business, Energy and Industrial Strategy. The short, on-demand videos cover 18 topics, including importing and exporting, rules of origin and audit and accounting. Register here 

Rules of Origin: Message from the UK’s Secretary of State for Business, Energy & Industrial Strategy

We have reproduced a message from Rt Hon Kwasi Kwarteng MP to traders below:

Rules of Origin: Check your goods comply to trade tariff-free with the EU

As Business Secretary, one of my main priorities is helping businesses understand how to adapt to our new Trade and Cooperation Agreement with the EU.

We are taking steps to make the process of adjusting to the new environment as simple as possible and to help you make the most of new opportunities in 2021.

One of the important changes is Rules of Origin. Rules of Origin concerns where a product was manufactured and determines the ‘economic nationality’ of a good for international trade. Businesses need to know about them because the Trade and Cooperation Agreement means they can trade with the EU without paying tariffs – but only if their product meets the relevant Rules of Origin.

To export tariff-free into the EU traders must check their goods meet the Rules of Origin requirements set out in the Trade and Cooperation Agreement and have the right documentation. To confirm the requirements for your goods and to find out more about the support available, I encourage you to:

Rules of Origin is one of the topics explained in the new on demand videos which focus on priority topics for businesses. You can also use the Brexit Checker tool on, which will provide you with a personalised list of the most up to date actions that your business needs to take.

For any further queries or general business advice you can contact our dedicated business support helplines or ask customs and tax related queries and other border related queries on one of our forums. There is specific guidance and training on moving goods into, out of, or through Northern Ireland on

The government will continue to help businesses grow and prosper as together we forge a new path for our nation.

Yours sincerely,

Rt Hon Kwasi Kwarteng MP

Secretary of State for Business, Energy & Industrial Strategy