The Protocol Taking Effect

Context There is likely to be continuing uncertainty during 2020  as to the EU GB trade relationship after the effective exit date at the end of the year. This might lift only lift when a final agreement is entered. Alternatively, there may be a no-deal exit at the end of the period between EU and […]

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North South (NI EU) Trade in Goods

Context This chapter deal with North South (NI EU) (and vice versa) trade. It  does not deal with purchases or acquisitions where the goods may travel through GB after the effective date of Brexit so that transit obligations may apply. This may occur where the company purchases directly from Europe and the goods move through […]

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Possible GB to NI Regime

Overview The broad principles of how VAT, customs procedures and regulatory checks will operate in Northern Ireland,  for goods moving between NI and GB in both directions as well as goods moving between NI and the Republic of Ireland/EU (in both directions), are set out or implied in the Protocol. However, the exact functioning of […]

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Possible NI to GB Regime

Context This chapter looks at the possible or likely treatment of traders’  sales into GB from NI under the NI Protocol. Once again, as in the case of purchases from GB into NI, the detailed rules have not yet been made. They are intended to be made in the EU /UK Joint Committee as referred […]

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Potential NI Advantages

Context The Northern Ireland Protocol states that Northern Ireland is to be within the United Kingdom customs territory. However, for most practical purposes it is effectively in the European Union customs territory. This has significance in relation to the movement of goods from Northern Ireland into Great Britain. It may also have implications in terms […]

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