NTRODUCTION What have you adopted today? The European Commission has today proposed bespoke arrangements to respond to the difficulties that people in Northern Ireland have been experiencing because of Brexit and challenges in East-West trade, in particular (i.e. Great Britain to Northern Ireland). These arrangements are set out in four non-papers, which the College of […]
Category: NI Customs
Declaring Goods Not at Risk
Guidance Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU Find out if goods you bring into Northern Ireland can be declared ‘not at risk’ of moving to the EU and how to make a ‘not at risk’ declaration. From: HM Revenue & Customs Published 14 December 2020 Last […]
Reimbursement Agri-Export GB to NI
Guidance Support attestations: get reimbursed to move goods from Great Britain to Northern Ireland How to apply to be reimbursed for the cost of getting a support attestation to move agri-food goods from Great Britain to Northern Ireland. From: Department for Environment, Food & Rural Affairs Published 27 September 2021 Applies to England, Scotland and […]
Trader Support Scheme GB to NI
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 […]
NI to GB Qualifying Goods
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. From: HM Revenue & Customs Published 11 December 2020 Last updated 26 August 2021 — See all updates Contents Which goods are qualifying Northern […]
NI Waiver on Duty from GB
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 be charged ‘at risk’ tariffs. From: HM Revenue & Customs Published 21 December 2020 Last updated 10 […]
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: […]
GB to NI Duty Waivers
Guidance Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
GB to NI Goods not at Risk
Guidance Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU Find out if goods you bring into Northern Ireland can be declared ‘not at risk’ of moving to the EU and how to make a ‘not at risk’ declaration. From: HM Revenue & Customs Published 14 December 2020 Last […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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: […]
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 […]
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 […]
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 […]
NI Trader Support Guide
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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 […]
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
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 […]
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 […]
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 […]
Using CHIEF NI Declarations
Guidance Using CHIEF for declaring goods into or out of Northern Ireland Find out when you will still be able to use CHIEF for declaring goods into or out of Northern Ireland. From: HM Revenue & Customs Published 24 December 2020 Last updated 16 March 2021 — See all updates Contents Check how to make a […]
Personal Property Relief NI Guidance
Personal Property Relief This document concerns the ‘Personal Property Relief’ that applies in relation to the duty of customs chargeable under section 40A of the Taxation (Cross-border Trade) Act 2018 on goods removed to Northern Ireland from Great Britain. This document describes cases in which a claim for relief may be made with reference to: […]
NI Customs Regulations Overview
The Customs (Northern Ireland) (EU Exit) Regulations 2020 Published 21 December 2020 Contents Who is likely to be affected General description of the measure Policy objective Background to the measure Detailed proposal Summary of impacts Monitoring and evaluation Further advice Declaration Print this page Who is likely to be affected Businesses that either: import goods […]
Declaration Guidance NI 2021 Guidance
Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol Updated 29 December 2020 Contents RoRo Traffic At-Risk/Not-At-Risk-Goods NIP Tax Types Country Codes Standard Additional Information Statements Claiming customs duty waivers (subsidies) Postponed VAT Accounting Interim Declaration completion requirements for agri-food movements Print this page RoRo Traffic RoRo Mode of Transport A new mode of transport […]
Tariff Supplement NI 2021 Guidance
Guidance Part 1 Tariff Supplement for CDS Volume 3 for the Northern Ireland Protocol Updated 29 December 2020 Contents Definitions Introduction Special Procedures in NI UK Customs procedures, facilitations and schemes in NI Changes to VAT treatment of overseas goods sold to customers from 1 January 2021 Summary/breakdown Agri foods Print this page Definitions For […]
Transit and NI 2021 UK Guidance
Guidance Starting and ending transit movements in Northern Ireland using common and Union transit Find out what you need to do if you start and end transit movements in Northern Ireland using common and Union transit. From: HM Revenue & Customs Published 23 December 2020 Last updated 22 March 2021 — See all updates Applies to: […]
GB to NI 2021 UK Guidance
Part ofBrexit transition: new rules for 2021 Guidance Trading and moving goods in and out of Northern Ireland from 1 January 2021 How to prepare if you trade and move goods in and out of Northern Ireland from 1 January 2021. Published 7 December 2020 From: HM Revenue & Customs Applies to: Northern Ireland Contents […]