NI Trade Support

Guidance Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland Find out how to get authorised to declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU so that EU duty will not be payable on those goods. From: HM Revenue & Customs Published: […]

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GB to NI Duty Waivers

Guidance Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs. Published 21 December 2020 Last updated 19 January 2021 — see all updates From: […]

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NI Protocol GB to NI Goods at Risk Dec 2020 Rules

DRAFT DECISION THE JOINT COMMITTEE Having regard to the Protocol on Ireland/Northern Ireland to the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, and in particular Article 5(2) thereof,HAS DECIDED AS FOLLOWS: Article 1 Subject matter This Decision sets […]

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NI Protocol Dec 2020 Rules Ag Subsidies

raft Decision of the Withdrawal Agreement Joint Committee on agricultural subsidies 10 December 2020 DRAFT DECISION No […/2020] OF THE EUROPEAN UNION – UNITED KINGDOM JOINT COMMITTEE of […] 2020 determining the initial maximum exempted overall annual level of support and the initial minimum percentage referred to in Article 10(2) of the Protocol on Ireland/Northern Ireland to the […]

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NI Protocol EU Reps in NI Dec 2020

Draft Decision of the Withdrawal Agreement Joint Committee on arrangements under Article 12(2) of the Protocol 10 December 2020 Draft JC Decision on Article 12(2) of the Protocol DECISION No [x]/2020 OF THE JOINT COMMITTEE ESTABLISHED BY THE AGREEMENT ON THE WITHDRAWAL OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FROM THE EUROPEAN […]

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NI Protocol NI to GB Dec 2020

UNILATERAL DECLARATION BY THE UNITED KINGDOM IN THE JOINT COMMITTEE The United Kingdom notes Northern Ireland’s place in the United Kingdom’s customs territory, the need to protect the Belfast (Good Friday) Agreement in all its dimensions, and its commitment to unfettered access for Northern Ireland businesses to the whole of the UK market. In respect […]

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NI Protocol Various Rules Dec 2020

UNILATERAL DECLARATION BY THE UNITED KINGDOM IN THE JOINT COMMITTEE The United Kingdom notes its commitment to fully implement the Protocol on Ireland and Northern Ireland to the Withdrawal Agreement (‘the Protocol’). The United Kingdom also recalls its commitment to uphold the Belfast (Good Friday) Agreement in all its dimensions. Regulatory requirements under EU law […]

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Goods Trading NI Dec 2020 Rules

Guidance Trading and moving goods in and out of Northern Ireland How to prepare if you trade and move goods in and out of Northern Ireland. Published 7 December 2020 Last updated 31 December 2020 — see all updates From: HM Revenue & Customs Applies to: Northern Ireland Contents Overview Before you move goods Making declarations […]

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GB to NI Goods not at Risk

Guidance Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021 Find out if you need to pay tariffs on the goods you bring to Northern Ireland because they are ‘at risk’ of onward movement to the EU. Published 14 December 2020 […]

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NI Protocol Implementation Dec 20

Introduction On 31 January 2020 the United Kingdom left the EU and the Withdrawal Agreement entered into force. Following the end of the transition period at 00pm on 31 December, the arrangements set out in the Northern Ireland Protocol will take effect. These will either come into force on their own, or alongside any Free […]

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NI Trusted Trader Scheme

Guidance Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021 Find out how to get authorised to declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU so that EU duty will not be payable on those goods. Published 15 […]

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Goods NI to GB Guidance

Guidance Moving qualifying goods from Northern Ireland to the rest of the UK from 1 January 2021 Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK from 1 January 2021. Published 11 December 2020 Last updated 23 December 2020 — see all updates From: HM Revenue […]

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NI Protocol NI to GB

Policy paper Moving goods under the Northern Ireland Protocol section one: moving goods from Northern Ireland to Great Britain Updated 17 November 2020 Contents 1.Northern Ireland to Great Britain: unfettered access 2.Northern Ireland to Great Britain: placing goods on the market Print this page 1. Northern Ireland to Great Britain: unfettered access As committed to in […]

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NI Protocol GB to NI

Moving goods under the Northern Ireland Protocol section two: moving goods from Great Britain to Northern Ireland Updated 17 November 2020 Contents 1.Great Britain to Northern Ireland: one customs territory 2.Great Britain to Northern Ireland: digital declarations 3.Great Britain to Northern Ireland: Trader Support Service 4.Great Britain to Northern Ireland: other requirements 5.Great Britain to […]

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NI Protocol NI to EU (incl Ireland)

Policy paper Moving goods under the Northern Ireland Protocol section three: moving goods from Northern Ireland to the European Union Updated 17 November 2020 By virtue of the special provisions applied in the Protocol to avoid a hard border on the island of Ireland, there will be no substantive change for the movement of goods […]

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NI Protocol NI to Rest of World

Policy paper Moving goods under the Northern Ireland Protocol section four: moving goods from Northern Ireland to the rest of the world Updated 17 November 2020 The overall process for trading between Northern Ireland and non-EU countries will continue broadly as it does today. Further guidance is available: Export goods to countries outside the EU: […]

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Duty Waiver GB to NI

Guidance Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs Published 21 December 2020 From: HM Revenue & Customs New rules for January […]

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NI Supports General

The UK has left the EU. There is now a transition period until the end of 2020 while the UK and EU negotiate additional arrangements. The current rules on trade for the UK and EU will continue to apply during the transition period. New rules will take effect on 1 January 2021. There are several […]

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Trader Service Announcement

Register an interest in the Trader Support Service Find out how you can register an interest in the Trader Support Service and keep up to date with other changes due to the implementation of the Northern Ireland Protocol. Published 11 June 2020 Last updated 7 August 2020 — see all updates From: HM Revenue & Customs […]

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NI Trader Support Guide

Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website

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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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NI Trading Guidance

Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website

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Goods NI to GB UK Post-Deal Guidance

Guidance Moving qualifying goods from Northern Ireland to the rest of the UK Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK. Published 11 December 2020 Last updated 13 January 2021 — see all updates From: HM Revenue & Customs Contents Which goods are qualifying Northern […]

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NI Customs HMRC Notices

The Customs (Northern Ireland) (EU Exit) Regulations 2020   The following text has force of law by virtue of Regulation 16G(3) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 as amended by the Customs (Modification and Amendment) (EU Exit) Regulations 2020 A claim for relief must be made in a customs declaration lodged using […]

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GB to NI Not at Risk UK Post-Deal Guidance

Guidance Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021 Find out if goods you bring into Northern Ireland are not ‘at risk’ of moving to the EU such that EU tariff will not be due on those goods. Published 14 […]

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Using CHIEF NI Declarations

Guidance Using CHIEF for declaring goods into or out of Northern Ireland from 1 January 2021 From 1 January 2021, find out when you will still be able to use CHIEF (for a limited period of time) for declaring goods into or out of Northern Ireland. Published 24 December 2020 Last updated 30 December 2020 […]

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