A Customs Agent or Clearing Agent is an accredited company with local Government Authorities who will arrange the passage of freight through the Border and will have an in-depth knowledge of this area.

A Customs Agent may be employed at the behest of the Exporter, Freight Forwarder or Importer. Some countries, such as India and USA require Persons to be licenced following successful examinations. Other countries, like Australia, prefer acquired experience for licencing companies.

You will need your goods declared as an export in your country and an import in your customers’ country. You need a customs agent for this, not all of them can do both the UK & Ireland – please check if you and your customers have agents in places.

If you don’t, McCulla Ireland can act on your behalf. We can do both the UK and Irish customs declarations.

McCulla Ireland has been the trusted partner for moving goods between and within UK and Ireland for more than 50 years so we are experts in goods crossing the Irish Sea.

Handing over your customs requirements to us means you don’t need to invest time and energy in navigating the complexities of changing customs regulations, leaving you free to focus on your core business operations.

• Avoid potentially significant costs associated with getting new procedures wrong!
• Avoid inconvenience of delays at borders
• Avoid dealing with several government agencies with one point of contact at McCulla Ireland

Any importer/exporter or haulage company that chooses McCulla Ireland as its outsourced customs service provider will receive advice and support, preparation of customs clearance documents to comply with both Irish Revenue and HMRC, and even payment of tariffs on its behalf via our duty deferment accounts.

If you aren’t already registered with customs as an importer or exporter you need to apply for an identification number. This is called an EORI number.

Accessing your EORI number is the first step in the customs process.  You cannot import or export without it.

What is an EORI Number?

If you aren’t already registered with customs as an importer or exporter you need to apply for an identification number. This is called an EORI number.

Why do You Need an EORI Number?

EORI numbers identify who the importer and exporter “of record” is for each declaration.  Normally the importer is the customer and the exporter is the supplier

What do you Need to do to Prepare?

You will need YOUR EORI number, your SUPPLIERS’ EORI numbers and your CUSTOMERS’ EORI numbers.

Apply for UK EORI number here

Apply for Irish EORI number here

These identification numbers are essential and are free to apply for.

Trader Support Service

All businesses in NI and all UK businesses that send goods from GB to NI will also need to register for the Trader Support Service. Click here to read the most up-to-date HMRC bulletin.

Once you have established your EORI company identification number(s) you will need to understand your commodity codes.

This article explains what commodity codes are, why you need them and what you need to do.

What are Commodity Codes?

Like EORI numbers identify your company, commodity codes identify your products to customs authorities. A commodity code is a 10 digit number.

Commodity codes can also be referred to as:

Tariff headings;

Tariff codes;

Taric codes; or

HS codes

These are all the same thing!

Why do You Need Commodity Codes?

Commodity codes are necessary to ensure you declare the correct goods so you don’t over (or under) pay your taxes

What do you Need to do to Prepare?

Start by identifying the correct commodity codes for each and every one of your products.

Search commodity codes (UK)

Search commodity codes (Ireland)

Finding the right code isn’t always easy. Always ask the relevant tax authority for advice on classifying your goods if you are unsure!

Once you have your commodity codes you should determine the level of VAT and if any import or export licences are required.

Generally, staple items are not subject to VAT but luxury items are. For example, most milk is VAT free but if you process it into ice cream it is subject to VAT because it is classed as a luxury item. However, there are exceptions to this rule so always check and do not assume.

UK VAT rates can be ascertained here.

Irish VAT rates can be ascertained here.

Import or export licences may be required. Again you should seek the correct information on this. Use these websites to find out if you require a licence:

GB (IPAFFS)

NI (DAERA)

ROI (DAFM)

EU

What are Incoterms?

Incoterms describe the commercial arrangement between the buyer and the seller. They provide standardised and agreed reference points between a buyer and a seller in a Sales or Shipping Contract.

Why do You Need Incoterms?

Incoterms help facilitate International trade by clarifying who is responsible for various customs formalities as well as when the ownership and risk transfers between parties during the sales and transportation process.

Incoterms have three stages in a transport journey:

• Pre-Carriage
• Main Carriage
• Onward Carriage

These stages split into 11 Incoterms but four of these are specific to ocean freight transport (FCL / LCL) only.

The seven that relates to all modes of transport; including carriage by road are:

EXW: Ex Works

FCA: Free Carrier

CPT: Carriage Paid to (named place)

CIP: Carriage Paid & Insurance to (named place)

DAP: Delivered at Named Place

DPU: Delivered at Named Place, Unloaded

DDP: Delivery Duty Paid

Incoterms are normally recorded on a contract of sale but to necessitate international transport, they should also be stated on all commercial invoices pertaining to all consignments.

Download our Full Description of Each Incoterm

What do Incoterms Cover?

What Does my Business Need to do to Import or Export Across the UK/EU Border?

1. Peruse current Incoterms and check with your suppliers and clients for understanding.
2. Revisit older agreements to ensure they are still in your business’ best interests.
3. Ensure all shipping documentation will have the correct Incoterms entered.
4. Calculate the costs associated with Incoterms.
5. Assess the risks involved in the Incoterms.
6. Minimise your exposure to both
7. Know the capabilities of Incoterms.

Review, amend, clarify and approve your incoterms now. This is imperative so you understand and can minimise potential costs and risks.

Incoterms are not a complete contract of sales but a very important part of it.

Along with obtaining an EORI number and identifying your commodity codes, sorting out your incoterms is the last step you need to take before you engage a customs agent.

If you have any questions relating to Incoterms, speak to the McCulla Ireland customs team today.

What is an Export Health Certificate?

A Health Certificate may be required if your goods contain product of animal origin. This is a physical document – the only part of modern customs procedures that has not yet been digitised.  The document travels with the product and gives assurance of food safety.

Why do You Need Export Health Certificates?

These documents prove traceability of agriculture products through the supply chain.

Without these certificates your goods will not be allowed past the Border Inspection Post in the importing country and will need to be returned or could possibly even be destroyed.

What do you Need to do to Prepare?

As well as obtaining health certificates from your local agricultural authority, health assurance information also needs to go to your importer so it can complete an entry 24 hours in advance of your transporter arriving at the port with your goods.

Health certificates are obtained from your local agricultural authority:

GB (IPAFFS)

NI (DAERA)

ROI (DAFM)

EU

Your site needs to be registered with your local government health agency to appear in the TRACES system.

As well as your own preparations you will need a customs agent. McCulla Ireland has been the trusted partner for moving goods between and within UK and Ireland for more than 50 years and with expertise in refrigerated transport and food distribution has a wealth of experience in moving goods of animal origin.

If you have any questions relating to health and phytosanitary certificates, speak to the McCulla Ireland customs team today.

1. Addresses of seller/shipper & buyer/receiver
2. Credit terms and methodology for payment
3. Currency of transaction
4. Date of invoice / transaction
5. Description of what is being transported
6. EORI or tax ID numbers
7. Net weight
8. Other information required to allow the goods to cross international frontiers e.g. Commodity (Tariff) Codes & supplementary units & country of origin
9. References numbers & important transaction numbers e.g. part or purchase order numbers
10. The Incoterms (and freight charges for pre-DAP terms)

You can read more on this and view an example invoice here.

There are many, many acronyms relating to customs. If you are an importer or exporter this handy guide explains everything you need to know!

Read our extensive glossary of Customs terms here.