Round 8 in the series. This week we are looking at shipping from Great Britain to Northern Ireland.
The Northern Ireland Protocol (NIP) was introduced to avoid a border on the island of Ireland and to allow free movement of goods between NI and ROI (and vice versa). To achieve this NI, although remaining in the UK customs territory, will operate to the EU customs code (UCC).
The NIP requires some form of control on goods moving between GB and NI for two reasons
- They are effectively entering the EU customs control zone
- They may be at risk of entering ROI and may therefore need to be treated as a normal GB to ROI transaction (until it can be shown that they are not!)
What does this mean on the ground? There is no export from GB, per se, but there is an import in NI. Whilst this may create some additional processes HM Government have eased the situation by creating the Trader Support Service, details of which can be found HERE
ROUTE 8: from Great Britain to Northern Ireland (direct shipment, not via the Republic of Ireland)
- GB supplier raises commercial invoice and charges UK VAT as normal
- No export declaration required
- Export health certificate required if SPS goods
- ENS entry safety & security declaration required 2 hours prior to arrival in NI
- IPAFFS pre-notification of SPS goods required (this might ultimately be TRACES NT rather than IPAFFS, under discussion at the moment)
- Import declaration to be pre-lodged, either full declaration or simplified. Note this is on CDS not CHIEF
- GVMS record to be created and populated with ENS and entry references. GVMS creates GMR (goods movement reference)
- Driver will need GMR at GB exit and NI arrival
- SPS goods required to pass through BCP (Border Control Post) on arrival in NI. All SPS goods, not just those deemed to be ‚at risk’.
- Import entry arrived or finalised
- Duty payable on goods ‚at risk’ of not remaining in NI. The definition of ‚at risk’ to be confirmed by Joint Committee comprising UK and EU officials
- If duty paid, reclaim submitted for goods remaining in NI. Details to be confirmed.
- Goods are free to move on the island of Ireland but will attract duty if moved to ROI or (ultimately) no duty if they remain in NI
- ALL of the above applicable from 1st January 2021 unless shown otherwise
It should be noted: wherever we mention BCP (Border Control Post) the rule is that the BCP should be advised 24 hours prior to arrival. If this does not change then the BCP booking process needs to be early in the chain.
Coming next week: ROUTE 9: shipping from Great Britain to Northern Ireland (via the Republic of Ireland)
Former parts of the series:
Route 1: Great Britain to the Republic of Ireland
Route 2 : shipping from GB directly to FR
Route 3: shipping from Britain to Italy
Route 4: shipping directly from Ireland to Great Britain
Route 5: shipping from Ireland to Great Britain via Northern Ireland
Route 6: shipping from France to Great Britain
Route 7: shipping from the EU to Northern Ireland
Photo credit @ UKPhoenix79/ Wikimedia Commons