Make sure you can continue to trade with the UK after Brexit, warns Chartered Accountants Ireland

Jul 23, 2019

Registering for an EORI number is just the first step to prepare for Brexit

In order to continue to trade with the UK after Brexit, Chartered Accountants Ireland is urging Irish businesses to assess whether or not they have gaps in customs knowledge that could prevent them from trading with the UK post Brexit.   

Regardless of whether customs duties apply, in order to move goods to, from and through the UK, customs declarations must be submitted to Revenue. Traders will need to have customs expertise and software to file these declarations; otherwise they will need to hire an agent to do this on their behalf.  

Director of Public Affairs, Dr Brian Keegan said “Regardless of the form Brexit will take, Irish traders need to file customs returns before they can move their goods to, from or through the UK.  To complete the returns, traders need to know the goods classification number or commodity code, the customs value of goods and the origin of the goods to determine the amount of any duty payable.  Otherwise goods will be detained at ports and borders because Revenue officials will check that the proper declarations are in place. We are hearing about a critical shortage of customs expertise in the market.”

Revenue estimates that customs declarations are expected to increase from 1.4 million to 20 million per year once the UK leaves the EU.  

Dr Keegan said “Revenue has hired additional staff to deal with customs declarations and checks and businesses need to be proactive in their preparations to be able to complete paperwork. While, some traders are experienced in the customs formalities required to import and export outside of the EU, it will be a first for many other businesses, particularly the smaller enterprises.  We are urging these businesses to use the time between now and 31 October to upskill in the area of customs. ”

While customs knowledge is critical, obtaining a customs registration or an EORI number is the first step that businesses must take to be able to continue to trade with the UK after Brexit.  Latest registration statistics from Revenue suggest that thousands of small traders have not applied for an EORI and these are the businesses that will be most affected by Brexit. 

“Getting an EORI number takes three minutes and should be the starting point in terms of their plans but by no means the only thing they should do. Businesses need to look at customs software, get familiar with commodity codes and think about who will do the customs administration,” said Dr Keegan. 

Regardless of the form Brexit will take, Irish businesses must do the following to prepare and they must do that now:

  1. Register online with Revenue for an EORI number – it takes a few minutes to apply and a number should issue immediately or within 3 working days if checks are needed
  2. Become familiar with the new customs administration, know your commodity code. Decide whether you will do the customs administration yourself or whether you need to hire a customs agent.If you do the customs yourself, you need to have computer facilities and software to do this to access Revenue’s Automated Entry Processing (AEP) system.

Notes to editors

To move goods into or out of the EU you need an Economic Operator and Registration Identification (EORI) number.  Therefore Irish and UK traders who trade with each other will need to apply for an EORI number. HMRC and Revenue use this number to identify you and collect duty on your goods. The number is also used when traders interact with customs authorities in any EU Member State.  In Ireland, you can register for an EORI number on Revenue’s EORI online registration service through My Account or ROS. In the UK, you can apply online to get an EORI number on

Automated Entry Processing (AEP) system is Revenue’s electronic system, which handles the validation, processing, duty, accounting and clearance of custom declarations.

About Chartered Accountants Ireland

Chartered Accountants Ireland is Ireland’s largest and longest established professional body of accountants founded in 1888.  The Institute, which is an all-island body, currently represents over 27,000 members around the world.  The Chartered Accountants Ireland Brexit Action Group coordinates extensive lobbying and public information activities to help its members North and South of the border prepare for the departure of the UK from the EU.

References: Dr Brian Keegan, or Mob: +353 87 234 7329