Supply Chain and Origin of Goods

Since 1 January 2021, there are changes to how we trade with Great Britain (GB). It is important to note that these changes do not apply with respect to trade in goods between Ireland and Northern Ireland. The Protocol on Ireland and Northern Ireland applies from 1 January and provides that the Union Customs Code will continue to apply to and in Northern Ireland. This avoids the need for any customs or regulatory checks or controls on the island of Ireland.

If you trade with GB or your supply chain is partly dependent on GB you may need to take steps to mitigate the impacts of Brexit.

Businesses should review their operations to see if they rely on goods or services that come through or from GB and vice versa. This includes where businesses indirectly source materials, stock, ingredients or any other types of goods though a distributor or wholesaler.

Steps you can take include:

• Where your supply chain does involve GB seek assurances about the continuity of the goods and services you rely on to do business.
• Check if your non-UK suppliers move goods across the UK landbridge, as there may be delays and cost implications such as supply, customs, tariffs and related impacts.
• You might also consider sourcing your goods or services in Ireland or elsewhere in the EU, if you have any concerns about continuity of your supply chain.
• The change in status of the UK to third country also impacts Irish businesses who use UK inputs when availing of the benefits of EU Free Trade Agreements (FTA) with other FTA partner countries.

UK (including Northern Ireland) products or materials are no longer considered as EU originating for the purposes of international trade. This could have implications for businesses with GB or NI inputs in their products making use of preferential duty rates under the EU’s FTAs with its trading partners.

Businesses need to understand where their goods and raw material originate, the value of the goods, the customs classification code and the invoicing currency. Goods imported from the UK that do not meet origin requirements will be liable for customs dutiesunder the terms of the EU-UK Trade and Cooperation Agreement. See the Revenue website for further information.

To help you assess the impact of Brexit on your supply chain there are a number of Government supports available. Find out about the full range of Government Brexit Advisory, Financial and Upskilling Supports here.

For further detail on import/export requirements please see trading with the UK and certification, regulation and licensing.

Click Brexit and Business to return to the Brexit and Business page.