Importing Medicines into NI in 2021

Guidance Importing medicines into Northern Ireland before 31 December 2021 Industry must notify the MHRA if they will not be using these flexibilities From: Medicines and Healthcare products Regulatory Agency Published: 9 March 2021 Contents Products approved in the UK before 31 January 2021 Products approved in the UK after 31 January 2021 and before […]

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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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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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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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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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Goods Trading NI

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. From: HM Revenue & Customs Published: 7 December 2020 Last updated: 16 February 2021, see all updates Applies to: Northern Ireland Contents Overview Before you move goods Making declarations Moving […]

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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 Marking NI Post-Deal Guidance

Guidance Using the UKNI marking Find out if you will need to use the new UKNI marking and how to use it. Published 31 December 2020 From: Department for Business, Energy & Industrial Strategy Applies to: Northern Ireland Contents Overview Check whether you need to use the UKNI marking When to use the UKNI marking […]

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Goods Standards NI UK Post-Deal Guidance

Guidance Placing manufactured goods on the market in Northern Ireland What you need to do to comply with regulations on manufactured goods you place on the Northern Ireland market. Published 31 December 2020 From: Department for Business, Energy & Industrial Strategy Applies to: Northern Ireland Contents Check which rules apply Check if you need to […]

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VAT Refunds NI or EU UK Post-Deal Guidance

Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system. From: HM Revenue & Customs Published: 31 December 2020 Last […]

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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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