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 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 […]

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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: […]

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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 […]

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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 […]

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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 […]

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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: […]

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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 […]

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