Rules of origin and tariffs on Irish whiskey post-Brexit

There are many Irish whiskey products which are produced with new-make or whiskey from both Ireland and Northern Ireland; or which involve production and/or bottling taking place both sides of the border.

Since 1 January 2021, exports of some of these Irish whiskey products to certain markets such as South Africa and Switzerland, have found themselves facing new tariffs.

This is due to these products losing preferential treatment under EU or UK free trade agreements as they no longer qualify for EU or UK originating status under the rules of origin set-out in the relevant trade agreement.

While the association is lobbying to resolve this matter, it is important that members are fully aware of the implications.

Below you can download an updated audit of the rules-of-origin and tariffs on Irish whiskey exports to 45 customs territories, encompassing 74 international markets outside of Ireland and the UK.

Markets are listed by size of Irish whiskey sales. The markets which are highlighted are those where tariffs may be applied on Irish whiskeys which were produced or processed on an all-island/cross-border basis.

This audit is based on the latest guidance and information available from the relevant authorities; including the latest available details of provisions included in UK trade agreements which allow for EU inputs to retain UK originating status. Links to the relevant UK agreement and a reference to the relevant section of the agreement is provided.

Tariffs are listed as either preferential where there is a bilateral trade agreement; or as most favoured nation (MFN) where there is no trade agreement. IE refers to Ireland, otherwise known as Republic of Ireland. NI refers to Northern Ireland.

Companies are advised to check with the customs authorities in Ireland or UK and in export destinations, particularly for Irish whiskey produced on all-island/cross-border basis.