Brexit deal avoided dramatic disruption at borders, but fundamental changes remain for traders in these early days Customs checks, paperwork and checks still required for goods arriving in Northern Ireland from Great Britain Opportunity now for traders to get paperwork and processes in order to hit the ground running The traditionally quieter post-festive period gives traders much needed breathing space to get documentation correct and iron out any early problems so that they are prepared for the new post-Brexit reality when trading volumes ramp up in the coming weeks, Chartered Accountants Ireland has said today.   1 January brought new requirements for customs paperwork and checks on goods moving from mainland Britain into Northern Ireland, with the implementation of the Northern Ireland Protocol which sees Northern Ireland operate under different regulatory and customs rules to the rest of the UK. The Protocol is critically important in order to facilitate frictionless trade on the island of Ireland and means that the region must continue to strictly adhere to EU regulations on food standards, and animal and plant health as well as completing customs declarations on goods that arrive from Great Britain. Commenting Cróna Clohisey, Public Policy Lead Chartered Accountants Ireland said: “The reality is that while the UK and EU have concluded a free trade agreement, the Northern Ireland Protocol brings a whole host of new trading rules to crucially enable frictionless trading on the island of Ireland.Customs declarations are now required when goods are moved from Great Britain to Northern Ireland because Northern Ireland must comply with EU customs and VAT rules at its ports.” To avoid delays and disruption, UK based businesses bringing or receiving goods into Northern Ireland must complete customs paperwork in order to move their goods.  Trade moving in the other direction is largely unaffected. “Businesses need to be aware of the changes that have been introduced. While we have seen reduced trade volumes passing through ports during the festive season and stockpiling efforts in the final days of the Brexit transition period, now is the time for traders to get the documentation correct, and iron out any early problems so that they are prepared when trading volumes ramp up in the coming weeks. “To help with this, the UK government has launched a free service, the Trader Support Service to help businesses navigate the new changes to the way goods move between Great Britain and Northern Ireland. The tools are there to help and we urge businesses to avail of these”

On 18th December, the Ulster Society held a webinar to discuss the new processes for moving goods between Great Britain and Northern Ireland once the UK transition period ends on 31 December 2020, and the UK has officially left the EU’s Single Market and Customs Union. This webinar is designed to help you to understand: What the Trader Support Service does (including what it doesn’t do), and how it will work as a customs intermediary service for trade What you need to do to be ready to keep your goods moving from 1 January 2021. Information on webinars and other educational resources within the TSS. A recording of the webinar can be viewed HERE A copy of the slides is available HERE The most recent bulletins from the TSS are available HERE and HERE Answers to some open questions asked at the webinar are available HERE

Commenting on the EU-UK Joint Committee agreement on 8th December Cróna Clohisey, Public Policy Lead, Chartered Accountants Ireland said:   “While it is positive to see the EU-UK Joint Committee reach an agreement in principle, the promise of the adoption and implementation of this agreement before the end of the Brexit transition period could be a “red herring” for businesses. The absence of an implementation mechanism does not give businesses adequate time to understand and prepare for the changes before they come into effect on 1 January 2021.    “This will make matters more complicated for traders and businesses, particularly those depending on the finer technical details of the agreement, and their practical application.    “These technical details need to be made available as soon as possible. We are still facing the prospect of a no deal Brexit, but technical detail on today’s agreement would go a long way to providing some reassurance to businesses.”