As of 1 January 2021, the EU and the UK form two separate markets and distinct regulatory and legal spaces albeit with preferential arrangements.
There are new regulatory changes for EU-UK trade, including consumer transactions, as well as new rules that govern consumer rights and available redress options for Irish consumers who shop with UK traders in person and online going forward.
And while the news has been full of Brexit updates for sometime, few people were actually prepared for the small changes that came with it.
Here's somethings that have already changed;
Shopping for goods and service
With respect to EU-UK trade, as a general rule, no tariffs apply to goods exported out of the UK, certified to be of UK origin, and accompanied by a customs declaration or goods exported to the UK from the EU which are certified to be of EU origin. The new rules apply provisionally until 28 February 2021 and will change further from 1 July 2021.
You can read the Irish Government's Brexit guidance for consumers here.
From 1 January 2021, Irish consumers who shop directly from the UK (excluding Northern Ireland) and whose order is shipped from the UK, additional costs will apply.
EU rules will continue to apply to cross-border transactions that started before 1 January 2021.
From 1 January 2021, Irish consumers who shop directly on UK websites/brands that have a registered base in Ireland, and you buy from that Irish company or your purchase is delivered from a base elsewhere in the European Union, no additional costs will apply to purchases.
Consumer rights
When buying goods and services anywhere in the European Union, Irish consumers have clear rights when it comes to: contract information, pricing and payments, VAT - Value Added Tax, shipping and delivery, guarantees and returns.
These consumers rights will remain unchanged when a purchase is made in/from a UK shop/brand which has a registered presence in Ireland.
The Brexit deal commits the UK and the EU to maintaining existing EU-type consumer protections on a mutual basis. As a general rule, EU consumer rules cover goods and services that have been bought in the EU, including when you have purchased from a non-EU (now including UK) online trader who has specifically targeted EU consumers.
From 1 January 2021, however, Irish consumers who shop directly from the UK (excluding Northern Ireland) the applicable consumer rights will be set down in UK law, which is similar to and based on EU law.
Redress options
If Irish consumers make a purchase from a UK trader with a registered presence in Ireland, their redress options and any request for repair, replacement, or refund remain unchanged.
Complaints against UK brands with a retail presence in Ireland should be forwarded to Competition and Consumer Protection Commission here. If Irish consumers return a purchase to the seller in the UK, Revenue has detailed how to claim back the taxes here.
Consumers based in the Republic of Ireland who have a purchase dispute with a trader based in the United Kingdom (including Northern Ireland) can seek assistance from the European Consumer Centre Ireland, which in 2021 works in collaboration with the Consumer Centre UK to facilitate a resolution for disputes ongoing at 31 December 2020 and new complaints arising in 2021 until further notice.
If the trader based in the UK or outside the EU/EEA marketed goods in the country where the consumer lives and the transaction resulted in a dispute, initiating legal action through the national courts (for example the Irish court system) is also a possibility. In practice, however, asserting one’s consumer rights with a trader based outside the EU may prove difficult. Consumers are being advised to seek legal advice before commencing any cross-border proceedings against a trader established outside the EU.
The most convenient redress option in cases of non-delivery of a non-EU/UK purchase remains a request for chargeback through the consumer’s bank or financial institution. Redress options no longer available to EU consumers in respect to UK traders are: the European Smalls Claims Court and the Online Dispute Resolution procedure and platform.
Passenger rights
In the field of transport, the EU-UK cooperation agreement provides for continued and sustainable air, road, rail and maritime connectivity and calls for measures to protect basic passenger rights, such as access to information, special measures for disability and reduced mobility, reimbursement and compensation, and handling of complaints.
Air passenger right
As of 1 January 2021, when the UK became a third (non-EU) country, EU air passenger rights will continue to apply to:
flights operated from the UK to the EU by an EU airline, and
flights operated from the EU to the UK
flights departing from non-EU countries that arrive on EU airports and
are operated by EU-licensed carriers
The right to assistance by air carriers (meals, refreshments, accommodation) continues to apply to air passengers departing from a UK airport and arriving into an EU airport if the flight is operated by an EU airline.
EU air passenger rights will no longer apply to UK-operated flights from the UK to the EU, unless the operating UK air carrier of the flight concerned has an operating licence granted by an EU Member State.
EU law granting specific rights for disabled persons and persons with reduced mobility will no longer apply to commercial passenger air services that depart from / transit through / arrive at an airport in the United Kingdom.

Other passenger rights
From 1 January 2021, EU law on ship passenger rights continues to apply where the port of embarkation is in the EU or in the United Kingdom, provided that the port of disembarkation is in the EU and the service is operated by a carrier established within the territory of a Member State or offering passenger transport services to or from an EU Member State.
From 1 January 2021, EU law on bus/coach passenger rights continues to apply to passengers travelling with regular services of 250km+ to/from the United Kingdom where the boarding or the alighting point is in the EU.
From 1 January 2021, EU law on rail passengers' rights continues to apply to services within the European Union, provided that the railway operator is licensed in the EU.
Ireland-UK updates on rail, maritime and coach/bus rights with respect to travel to/from/within the UK will be updated by the National Transport Authority, when finalised, here.

Holiday
Package holidays and linked travel arrangements
Independent holiday individual services purchased from operators outside the EU will continue to be governed by the Terms & Conditions specified in the contracts, which also details the applicable jurisdiction law.
EU consumer protections apply to a package holiday bought from / booked with a UK-based travel agency/tour operator only if that particular package was marketed to consumers in Ireland. All other packages are governed by UK law.
Roaming
EU mobile data and calls roaming rules will change in the UK and further updates will available from the Commission for Communications Regulation here.
Nevertheless, mobile operators may not apply additional charges – check your mobile service provider’s updates.

The European Consumer Centre Ireland will continue to assist Irish consumers with complaints against UK traders post Brexit, from January 2021 and until further notice.
Nevertheless, when entering into a transaction with traders based outside Ireland and the EU/EEA, directly in person or online, or via a marketplace/shopping platform, Irish consumers should exert due diligence and take steps to protect themselves by reading the all the applicable terms and conditions, informing themselves on the trader’s returns and cancellation policies, and using a secure method of payment that facilitates redress if something goes wrong.
Consumers who have tried to resolve the matter directly with the trader to no avail, and require assistance on how to proceed further can contact the European Consumer Centre Ireland here .
Percy Pigs
A customs expert is going the whole hog to stop Percy Pigs disappearing from Irish shops.
Carol Lynch says she has found the solution to get the popular sweets bacon the shelves.
There were fears Percy Pigs could be one of 2,000 products facing new tariffs due to the “rules of origin” regulations in the Brexit trade deal.
That could result in retailers such as Marks & Spencer being hit in the pocket for hundreds of millions of euro in extra charges annually.
But Carol, a Partner for Customs and International Trade at BDO, said she has found a solution in standard customs procedures.
She added: “If we look at standard customs provisions or rules as they apply to all trade there is a standard goods relief included as part of EU Customs Legislation.
“This allows you to re-import goods without payment of customs duties where those goods were and can be proven to have been originally exported from the EU.”
Concerns
There were concerns the supply of Percy Pigs to Ireland would pose a problem for M&S as they are made in Germany and brought to the UK before being re-exported here – a journey that would now be subject to import taxes.
The initiative could, in particular, provide a solution for firms operating distribution hubs in the UK who have good traceability on their imports and exports (purchases and sales).
Meanwhile, Lloyds Pharmacy, who stated that their services would not change here after December 31, temporarily suspended their
online doctor service in Ireland yesterday.
A spokeswoman said: “This is due to a change in the law linked to the end of the transition period which means our Irish-registered but UK-based clinicians can no longer prescribe to our Irish patients.”

Amazon
At the start of December, the online retailer sent the following message to their customers: "As you have placed an order on Amazon.co.uk and selected an EU delivery address in the past, we wanted to let you know that from 1 January 2021, when the Brexit transition period ends, you’ll see some changes when you shop on Amazon.co.uk and select an EU delivery address. These changes could include:
- VAT (or the regional equivalent, if applicable, https://www.amazon.co.uk/vatrates ) being due in the country of delivery, or your package may be subject to customs duties, taxes and fees (“Import Fees”)
- the collection of VAT, or an estimation of Import Fees (“Import Fee Deposit” https://www.amazon.co.uk/ifd ), which may result in a price change at checkout.
The statement adds: "We will continue to accept eligible returns. If the reason for return is the result of an error (e.g. if the item is defective / damaged / incorrect), any costs incurred for the return will be paid by Amazon. Otherwise, any costs incurred for the return (including transport costs, as well as any associated import fees or customs where applicable) will be payable by the person returning the goods https://www.amazon.co.uk/returnshelp.