Brexit Business Support As of 1 January 2021, the UK no longer applies 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 are 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 Customs Charges Customers sending to Great Britain will need to complete a customs declaration form – CN23. At An Post, we’ve built new digital tools so you can easily complete your sending documentation. The customs declaration 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). For outbound shipments under the £135/€150 threshold, Royal Mail/Parcelforce will not collect VAT from the recipient, but they will collect duties. Senders of ccommercial goods valued between £0 and £135 have to pay their taxes directly to the UK tax authority (as if they are based in the UK). Senders to Great Britain must apply for a GB EORI number on the GOV.UK website The Sender must also register and pay taxes in the UK - you can find out more on the GOV.UK website Compliance is enforced by the UK tax authorities directly with the sender, seller or platform. As of 1st January 2021, the €22 (£15) low value threshold has been removed and therefore all goods are liable to VAT. Compliance is 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. Royal Mail/ Parcel Force will collect the VAT and duties from the recipient before delivery is made. If you are sending multiple items with a value greater than >€150. An Post is working on a Delivery Duty Paid solution which is coming soon and will be of benefit to customers sending high volumes of multiple items with a value greater than >€150. More information will be shared once the solution is available. 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. Business FAQs
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.