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News & Events

Minister English alerts businesses to actively claim 0% tariff on UK-origin goods

Businesses claiming the 0% tariff will need supporting documentation

Minister of State for Business, Employment and Retail, Damien English TD, today (Friday, 8 January) alerted businesses, and especially SMEs, of the need to actively claim the zero-tariff rate on UK origin goods. 

Under the EU-UK Trade and Cooperation Agreement (TCA), tariff duties are eliminated for trade between the EU and the UK where the relevant rules on origin are met.  The so-called preferential, or zero tariff rate, applies on imported goods from the UK, once the relevant “rules on origin” are met – essentially those rules seek to ensure that the goods are principally composed of UK inputs. (See notes 1 and 2)

Minister English said:

“The agreement reached by the EU and the UK is a welcomed step in the right direction to build a new relationship with our closest trading partner, providing for zero tariffs and no quotas (limits on the volumes of goods that can be imported). While this is really welcome for Irish businesses who have longstanding importing relationships with UK suppliers, it’s important to note there are operating requirements to avail of the zero rate.  Importers must show the goods they are importing are proven to be UK in origin as required by the Rules of Origin in the Agreement and actively claim the zero rate”.

For Irish exporters, the so-called preferential, or zero tariff rate, applies on goods imported into the UK from the EU, once the relevant “rules on origin” in the Agreement are met – essentially those rules seek to ensure that the goods are principally composed of EU inputs. The exporter should provide a ‘Statement on Origin’ as required by the TCA on an invoice or any other document that describes the product in enough detail to identify that product.  Those with consignments greater than €6,000 must register on the Revenue’s Registered Exporters System (REX system).

Alternatively, they can supply the UK importer with supporting documents or records including those provided by the manufacturer so that the UK importer is in a position to prove EU origin based on importer’s knowledge.

Minister English said that:

“To help businesses understand the implications of customs, including rules of origin, there is a range of free supports available from Government Departments and Agencies (See note 3).  In particular, Revenue has information available on their website and have a dedicated email address (originandquotasection@revenue.ie), along with dedicated webinars available to firms. The UK remains an important trading partner for Ireland and, therefore, I encourage all businesses importing or exporting to the UK to avail of Government supports to maximise the benefit of the new trade agreement”. 

 Notes for Editors

  1. Irish importers must claim the zero rate on their import declarations and be in a position to prove that the UK goods are of UK origin. They must do so based on a ‘Statement on Origin’ from the UK supplier as to UK origin, on an invoice or any other document that describes the product in enough detail to identify that product. Alternatively, they can do so based on their own knowledge of the goods based on supporting documents or records provided by the exporter or manufacturer which are in the importer’s possession.
  1. Goods coming from other non-EU countries to Ireland through the UK may be subject to tariffs.  UK goods which exceed permitted levels of non-EU content may not qualify for the zero rate either and could be subject to tariffs. EU origin goods that have been in free circulation in the UK before being exported to Ireland may also incur tariffs. 
  1. Enterprise Ireland offer a ‘Ready for Customs’ Grant of up to €9,000 per eligible employee hired, or redeployed within the business, to a dedicated customs role.  They also run an on-line Customs Insights course which is helping businesses to understand customs formalities.  Skillnet Ireland’s “Clear Customs” initiative is available to support the customs intermediary sector and businesses that trade frequently with, or through, the UK.   In addition, the Local Enterprise Offices continue to host the “Prepare Your Business for Customs” throughout the country.