Advice and Guidance

Key action items you need to do now

The UK’s transition period ends on 1st January 2021. The time to act is now. There are a number of action items which are known and that will need to be completed, prior to this date.

Below is a guide of key actions to complete in advance.

This week

Complete the following 7 actions:

  1. Review the requirements that apply to your business for Health and Catch Certificates. Further information is available here.

    This is required, as any export of fish or fishery products to a third country (i.e. a country that is not an EU Member State) must be accompanied by a Catch Certificate validated by the SFPA, if requested by the country of destination. This may include the UK as a landbridge, depending on the final negotiation outcome.

  2. If you are a trader who imports or exports goods to/from the European Union, apply for an EORI number from Irish Revenue.

    This number is valid throughout the EU. It is used as a common reference number for interactions with the customs authorities in any Member State.

  3. If you are a trader who imports or exports goods to/from or via the UK, including the use of the landbridge, you should apply for an EORI number from HM Revenue & Customs (HMRC) here.

    This is required as from 1st January 2021. You will need an EORI number to move goods between the UK and the EU, i.e. to use the landbridge.

  4. You should either appoint an external customs agent or allocate an internal resource to deal with customs requirements and source the appropriate customs software. This is because compliance requirements will be significant post 1st January.

  5. You need to register for the Department of Agriculture, Food and the Marine (DAFM) corporate customer system here.

    This is required if you want to continue trading with the UK (i.e. importing or exporting) in plants, animals, or products of plant or animal origin. The person responsible for the consignment must register with the Department of Agriculture, Food and the Marine (DAFM) and comply with the appropriate EU Sanitary and Phytosanitary requirements for Third Country imports. Registration with DAFM can be undertaken by completing the CCS form in the link provided.

  6. You need to register for the EU TRACES System here.

    This is required as TRACES is the European Commission's multilingual online platform for sanitary and phytosanitary certification required for the importation of animals, animal products, food and feed of non-animal origin and plants into the European Union, and the intra-EU trade and EU exports of animals and certain animal products.

  7. If you land seafood into any British ports, you will need to follow pre-notification and pre-authorisation procedures as of 1st January 2021. See the details here.

    This is to comply with anti- Illegal, unreported and unregulated (IUU) fishing regulations and North East Atlantic Fisheries Commission (NEAFC) requirements for direct landings of fresh fishery products by Irish and EU fishing vessels into a port of a third-country port (i.e. the UK). 

Over the next 4 weeks

Complete the following 4 actions:

  1. Ensure that there are contingency plans in place with your hauliers and/or shipping companies in the event of any significant delays via UK ports and landbridge. This is required to ensure continuity of supply.

  2. Review your INCOTERMS with your customers and suppliers as appropriate here. This is required.

  3. Identify the tariff codes that will apply to your imports / exports on the UK tariffs website and enter those codes here for EU tariffs.

    This is required to understand tariffs that may apply to any goods you export to the UK as a final destination that may attract UK tariffs or that you import from the UK to Ireland that may attract EU tariffs.

  4. Ensure you understand that notification periods for imports of fish or fishery products into Ireland from the UK from 1st January 2021 is at least 24 hours in advance of the consignment’s arrival at the Border Control Post (i.e. Dublin Port or Rosslare Europort). This is required to avoid further delays in receipt of goods into Ireland.

Before 31st December 2020

Complete the following 3 actions:

  1. Apply for a deferred payment account with Irish Revenue here.

    Once that is complete you should speak with your bank. This authorisation allows you, once approved, to pay the duties and taxes due by direct debit in the following month. 

  2. You should resister for Irish and UK VAT if you have not already done so.

    • Register for UK VAT here.
    • Register for Irish VAT here.

    This is required to avail of simplifications around VAT accounting on import which can significantly benefit cash flow.

  3. You can apply for the Strategic Banking Corporation of Ireland (SBCI) Brexit loan scheme here. Once you have it you should apply to your bank.

    This is required to enable access to the €300 million SBCI Brexit Loan Scheme which is designed to provide funding support to enable eligible Irish businesses to implement necessary changes to address the challenges posed by Brexit.

BIM and other state agencies have designed a range of supports which will be available to the seafood industry and these are available in the financial and business supports area of our Brexit hub here .