Brexit: Trade between Northern Ireland and Republic of Ireland post Brexit

Confusion as to the trade rules and regimes applicable between Northern Ireland (NI), part of the UK and the Republic of Ireland (RoI), its independent neighbour have required the UK government to clarify how trade will work post Brexit,



The provision for Northern Ireland (GB) – Republic of Ireland (IR) have been made available. The government is committed to having no hard border, and for that reason, the government has announced a temporary unilateral approach for checks, processes, and tariffs.


Rules post Brexit

There are five principles:

1. There will be no new requirements on checks for goods moving between NI and RoI (Republic of Ireland).

2. Companies do not need to make customs declaration into HMRC unless the goods are controlled, licensed or liable to excise duty.

3. The temporary UK Tariff regime does not apply for goods moving between RoI and NI. The EU tariff applies.

4. However, if goods have been imported to NI from another EU country, the temporary tariff will apply.

5. If goods are moved from NI to RoI or any other EU country, the EU Tariff will apply.


For Brexit, customs managers need to stay up-to-date

The departure of the UK from the EU's trading and customs regime brings about significant regulatory changes, which impact the smooth supply chain flows, increase administrative burden and raise costs. Customs Managers are at the forefront of this development, expected to constantly stay up-to-date with new developments and devise solutions as needed. At Customs Manager, our annual subscription to Professional Legislative Monitoring (PLM) provides customers with a daily, personalized update of all relevant legislative and regulatory changes which occurred overnight, so that you can jump into action straight away. This includes all relevant Brexit news and updates, if this is useful to your business.


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