Regardless of whether or not there is a trade deal agreed between the EU and UK, customs formalities (Import & Export Customs Entries) will have to be completed in both jurisdictions. This will add cost and possible time delays.  We suggest that you do the following:

1. Identify what you are importing/exporting from/to the UK;
2. Identify the number of imports and exports in a calendar year and mode of transport (air/road-sea);
3. Include the standard cost/sales price;
4. Classify your import and export materials and apply WTO tariff rates. This will allow you to estimate the import duty liability into Ireland and the UK;
5. Ask your UK vendors if the import materials originate in the UK (or EU);
6. Review your sales and purchasing INCO Terms – who is responsible for completing customs formalities;
7. Look for alternative vendors depending on the import duty liability;
8. Are you a registered trader with Irish & UK Customs (EORI);
9. Consider the VAT impact in both jurisdictions;
10. Consider applying for AEOC; and
11. Identify whether there are any other Non-Customs regulatory requirements such as Dept. of Agriculture, Food & the Marine

We can classify your import and export materials and advise on whether they originate in the EU or UK.