The UK Government’s general guidance on trading with Northern Ireland
Specific guidance on customs and tariffs
Updated 07.06.21
FWD plus members, the Food and Drink Federation and the British Retail Consortium met Defra to discuss the GB/NI Trusted Trader scheme ahead of negotiations position with the Commission. The three trade associations have proposed a model for a new TT scheme to work across GB-NI food and drink supply chains to ensure the continued availability for consumers of the full range of food and drink in Northern Ireland without price inflation. It must work for businesses of all sizes, including suppliers, wholesalers, retailers and the hospitality sector. The model, which is attached to this update, calls for:
It is hoped that the proposal will provide a joint industry-Defra proposal for GB-NI trade. A follow up session after the next Joint Committee will discuss next steps and the outcomes of discussions with the EU.
NI guidance
Defra has developed a one-stop-shop for key information, documents and assets on GB-NI movements, including the Digital Assistance Scheme, which aims to provide a digital system to support the movement of food from GB to NI.
Guidance has been published on requirements for hospitality sector traders moving food between GB and NI, as well as the support available.
Updated 07.03.21
The scheme allowing retailers and their suppliers (including wholesalers) to move products of animal origin, composite products, food and feed of non-animal origin and plants and plant products from Great Britain to Northern Ireland without the need for official certification (such as export health certificates, phytosanitary certificates or marketing standards certification) has been extended to October 1. Defra has confirmed to FWD via the Food Resilience Industry Forum that wholesalers on the approved list can continue to take advantage of the scheme, even if the movements are destined for foodservice. Defra say they are looking at arrangements for those foodservice wholesalers not on the original list.
Traders moving organic products from GB to NI are now eligible for financial support, following the expansion of the Movement Assistance Scheme.
From February 22 businesses exporting products to Northern Ireland are required to use consignment level Export Health Certificates for prohibited and restricted fresh meat, minced meat and meat preparations exported to Northern Ireland. This guidance should be followed until the end of the grace period on June 30, 2021. The Food Standards Agency has confirmed that separate consignment level certification is not required for bacon and gammon.
Updated 22.02.21
From February 22 businesses exporting products to Northern Ireland will be required to use consignment level Export Health Certificates for prohibited and restricted fresh meat, minced meat and meat preparations exported to Northern Ireland. This guidance should be followed until the end of the grace period on June 30, 2021. The Food Standards Agency has confirmed that separate consignment level certification is not required for bacon and gammon.
Updated 3.02.21
Northern Ireland groupage
Groupage remains intensely problematic for movement to NI. The complexity and volume of paperwork required for mixed loads can be very significant. Guidance has been published on the two recommended ways that you can operate groupage for products of animal origin, high-risk food not of animal origin, and plants and plant products.
The Groupage models are as follows:
More general advice on how to move goods into and out of NI can be found here:
https://www.daera-ni.gov.uk/publications/moving-goods-gb-northern-ireland-guide-using-traces-nt
Moving Prohibited and Restricted Goods from GB to NI
The rules on how to export goods on the Prohibited & Restricted list (eg chilled sausages or mince meat) are changing from February 22. As part of the agreement reached between the UK and EU, there is a grace period of six months to enable the movement of prohibited and restricted meat products between GB and Northern Ireland. From 1 Jan a P&R form signed by an official in the business is required for these products. From February 22 a P&R certificate is required, signed by an Official Veterinarian (OV) or competent authority until the end of the grace period on June 310, 2021.
People involved in moving goods from NI into UK and then on to EU don’t need an Export Health certificate (for the NI leg) but they do need a Support Health Attestation to ensure that the vet in GB can sign an EHC.
Updated 30.12.20
Defra have now compiled a list of authorised traders (a broad definition of retailers, wholesalers and their trusted suppliers) who can benefit from the three-month grace period for authorised traders moving food from GB to NI.
Attached to this update is the list of authorised traders, which has been provided either directly by wholesalers and retailers or by self-recognition through the Defra portal. If suppliers are missing from this list please ask them to provide the information required through the portal as soon as possible. Self-declaration can be made here: https://www.gov.uk/government/news/defra-update-on-gb-ni-authorised-trader-self-identification
Defra has produced this page with information, documents and assets to download on GB-NI movements
Businesses moving goods from Great Britain to Northern Ireland will need to be ready to operate effectively from January 2021. https://www.gov.uk/guidance/exporting-animals-and-animal-products-to-the-eu-from-1-january-2021#authorised-traders
All businesses have a week’s grace period from January 1. DAERA have published their compliance protocol for products arriving into NI from GB on Day 1. https://www.daera-ni.gov.uk/sites/default/files/publications/daera/20.21.129%20DAERA%20Sanitary%20&%20Phytosanitary%20Controls%20Final%202.pdf
Those who do not qualify under the authorised trader scheme will be able to use the Movement Assistance Scheme to ensure they do not incur costs for inspection and certification.
Businesses can also apply for the UK Trader Scheme to declare goods they bring into Northern Ireland are not ‘at risk’ of moving to the EU so that EU duty will not be payable on those goods.
DAERA have published their compliance protocol for products arriving into NI from GB on Day 1.
Any business moving good from GB-NI requires an EORI numbers beginning with the letters XI. To get an EORI number that starts with XI, you must already have an EORI number that starts with GB. https://www.gov.uk/eori
New guidance has been published on accounting for VAT on goods moving between Great Britain and Northern Ireland from January 1, 2021 about when you can, or need to, account for VAT on your tax return if you’re a UK VAT-registered business.