Business Frequently Asked Questions Baffled by Brexit? Unsure what it means for you or your business? Find answers to the most common questions about Britain’s departure from the European Union. What can you expect? From January 1st 2021 there are some key things customers need to be aware of about how posting to the United Kingdom excluding Northern Ireland will change. At An Post, we’ve built new digital tools so you can easily complete your sending documentation online or at your local post office. Customs Charges From 1 January 2021, the UK will no longer apply the rules of the Single Market and Customs Union. This means that any business, regardless of size, who moves goods from, to or through Great Britain will be subject to a range of new customs formalities and other regulatory requirements. Sending to United Kingdom (excl. Northern Ireland) Getting set up as an exporter to the UK All Irish retailers exporting to the UK are required to apply for a GB EORI number online Irish retailers must also register and pay taxes in the UK Customers sending to Great Britain will need to complete a customs declaration form – CN23 The form can be completed online on Click & Post or in your local post office. Where applicable the recipient customers in the UK will be liable to a customs charge and administration fee depending on the size of your item. Parcel with a custom declared value up to 150€ (£0-£135) liable to VAT only For those parcels with a declared value of up to €150 (£135), a new UK VAT scheme will apply where Irish retailers need to pay VAT directly to the UK’s HM Revenue and Customs (HMRC). From 1st January 2021, the €22 (£15) low value threshold will be removed and therefore all goods will be liable to VAT. Compliance will be enforced by the UK tax authorities directly with the Irish retailer. Parcel with a custom declared value greater than 150€ (£135) liable to VAT and duties For those parcels with a declared value >€150. These items are subject to VAT and duties and will require payment by the receiver in advance of delivery. If you are sending multiple items with a value greater than >€150. An Post Commerce would recommend a Delivery Duty Paid solution to retailers who want to ensure the least disruption to their UK customer base. Please talk to your account manager to find out more about a delivery duty paid solution. Details here For account customers If you send using an An Post business account, please contact your Account Manager to learn how we can help you deal with Brexit.
All Irish retailers exporting to the UK are required to apply for a GB EORI number, retailers can do so here.
A CN23 is a customs declaration document that is used when goods are transported out of the EU. It contains information about the nature of goods, the country of origin, the value of the goods and the customs tariff number if known.
Yes, from January 1st 2021 all items posting to the United Kingdom except NI require a CN23. If you do not complete the data the item could be returned to you.
You must include the sender and recipient information, detailed description of the goods, quantity, weight, value and tariff number if known
You can electronically complete a CN23 using Click & Post here or at your local post office. CN23 forms are also sometimes referred to as ITMATT messages, as an electronic message version of the customs data, and the contents/data contained in these formats are effectively the same. Personal data contained in the CN23/ITMATT will be used for customs clearance, security and delivery purposes in accordance with the An Post Privacy Policies in this regard, available on our Privacy page
Once the CN23 form is completed electronically using Click & Post or at a local post office, your item will arrive pre-advised into the Royal Mail Parcel Hub and the recipient will be contacted to settle custom clearance charges. Upon payment, the parcels will be delivered to your UK customer.