The UK Prime Minister has indicated that Britain could opt for no deal at the end of its exit negotiations with the EU on the basis that “no deal is better than a bad deal”. In such circumstances, the UK would have to fall back on WTO rules, which would involve tariffs. It would also lose free market access to countries with which the EU currently has trade deals.

​Information in this article relates to the movement of goods to a destination outside the European Union (EU), sometimes called ‘export to a third country’. Trading outside the EU is often subject to restrictions and may require additional licenses. Goods are controlled both at the time of export from Ireland and when imported into another country. You, as the exporter, are responsible for both export and import documents, and for ensuring your customer receives the required documents for importation before the goods arrive.