Brexit Bulletin 15 January 2021

Jan 14, 2021

Businesses across the island are adapting to the changes to their trading conditions which for some has resulted in significant supply chain disruption. We are aware that some businesses are experiencing difficulties adjusting to the new customs rules and administration requirements in particular and we continue to engage with UK and EU authorities and other stakeholders with regards these and other concerns. Our latest Brexit Digest deciphers the Trade and Cooperation Agreement and today’s bulletin highlights some supports available from customs authorities in the UK and Ireland.


RoRo movement – Temporary facility for ENS

Revenue is implementing a temporary easement to alleviate difficulties businesses are experiencing in lodging safety and security Entry Summary (ENS) Declarations in respect of “roll-on roll-off” (RoRo) goods movements. This temporary easement is in place since last Friday (8 January). 

For RoRo movements, Revenue has compiled a list of the most common PBN errors and related issues and how they can be rectified. See the list here

All eCustoms notifications can be found here. 

Members involved with importing/exporting are recommended to sign up to receive Revenue's eCustoms notifications by contacting Subscribers will be notified if there are any issues with systems. 

Read more

Revenue’s advice for moving goods from Great Britain into Irish ports  

Revenue have reminded truck drivers of two key things to keep in mind to ensure they can access their customs channel when moving goods from Great Britain into Ireland by ferry:

  1. Have the Pre-Boarding Notification Identification number (PBN ID) for the vehicle or trailer; and
  2. Check the customs channel no earlier than 30 minutes prior to disembarking.

The advice contained in the Revenue press release is said to ensure that vehicles carrying goods to and from GB will be able to board their scheduled ferry without any difficulties and, will mean truck drivers can present goods for customs controls, if any, on arrival with the minimum of delay.  Read more about creating a correct PBN and checking the customs channel.

To find out more information about what declarations are required, please visit our Brexit hub.

Import VAT postponed in Ireland on GB imports

The Postponed Method of Accounting for VAT was introduced in Ireland for imports into Ireland by registered businesses from countries outside the EU (including Great Britain). This means that instead of Irish businesses having to pay import VAT upfront at time of importing the goods, business can elect for VAT to be accounted for in the next VAT return.  This Institute lobbied for the introduction of this option since the Brexit referendum to ease the cash flow burden for many traders. The UK has already introduced this method for imports from the EU.  Read more.



HMRC webinars to support businesses

HMRC are holding a number of webinars in the coming weeks to assist businesses in getting to grips with the changes which are now in effect due to the end of the transition period. Register on a webinar to find out what you need to do, and to discover more about the new customs processes which are now in operation. Please note that many of these webinars are aimed at businesses in GB trading with the EU. Read more.

UK government guidance

The Institute has been working with the Department for Business, Energy & Industrial Strategy to help prepare UK businesses for the transition to the new trading rules.  The Department has issued guidance and tools to help.   Read more.


Brexit Bites

  • Reflecting the degree to which Ireland will be affected by Brexit, Ireland is due to receive €1.051 billion from the EU’s Brexit fund. The Brexit Adjustment Reserve is worth €5.4 billion and was set up last year to help member states most affected by the departure of the UK from the EU. Read the official statement.


  • The EU’s decision-making process on UK data adequacy could begin in a matter of weeks. The European Commission’s head of data flows Bruno Gencarelli told MEPs (at 10:48:20) yesterday that the EU team were finalising their assessment and would then “trigger the decision making process in the coming weeks”.


    While the Trade and Cooperation Agreement concluded doesn’t cover data adequacy, the UK and EU have agreed that an adequacy decision on the UK’s data protection regime will be made within six months. For now, data can continue to flow between the EU and UK as before. If a positive decision on adequacy is not reached, data transfers will still be allowed but the process will be more complicated with additional safety measures required when transferring data.


  • The costly impact of the UK’s departure from the EU has been felt by online shoppers since the start of the year. VAT and customs charges which until now might have earned a brief glance by online shoppers on payment screens, are now causing costs, confusion and even shipping delays at every turn.  Let’s look at why