1.1 Background and context for this document In April 2023, the UK Government published a draft ‘Border Target Operating Model’, applicable to imports from all countries into Great Britain, including the EU. In it, we outlined how our proposals sought to balance the need for effective border controls with the need to support businesses with import […]
Category: NI Trading
Trading Goods In & Out of NI
Trading and moving goods in and out of Northern Ireland The government and the EU have agreed the Windsor Framework. You should continue to use this guidance for now. It will be updated in due course, giving you time to prepare for any new changes. This guidance explains what you may need to do if you either: trade […]
At Risk Goods
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 […]
Remission At Risk Goods
Guidance Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland If you’ve moved ‘at risk’ goods into Northern Ireland, you may be able to claim for repayment of import duty paid, or remission of import duty deferred. You will be eligible to claim for single or […]
Goods in and Out of 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 30 September 2021 — See all updates Applies to Northern Ireland Contents Before you move goods Making declarations Moving […]
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 […]
GB NI Trading
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 28 May 2021 — See all updates Applies to: Northern Ireland Contents Before you move goods Making declarations Moving […]
Guidance GB to NI Trade
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 […]
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 […]
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: […]
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 […]
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
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 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 […]
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 […]
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 Applies to Northern Ireland Contents 1. Overview 2. Refunds of VAT for Northern Ireland and EU businesses (Northern Ireland Protocol) 3. Refunds of VAT on goods for Northern Ireland businesses claiming from EU member states 4. […]
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 […]
Parcels GB to NI UK Post-Deal Guidance
Guidance Sending parcels between Great Britain and Northern Ireland from 1 January 2021 Find out what you need to do if you are a business or individual using an express carrier (including Royal Mail Group) to move parcels between Great Britain and Northern Ireland. Published 31 December 2020 From: HM Revenue & Customs Contents Moving […]
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 […]
NI General Guidance Dec 20
Brexit Transition: Actions Northern Ireland businesses can take now If you are a Northern Ireland business, it is important that you act now to prepare for the new rules in force from 1 January 2021 after the Brexit Transition period ends. NIBusinessInfo.co.uk has created a checklist with key actions that Northern Ireland businesses should consider […]
NI Data Flow Guidance
Brexit Transition: How-To-Prepare Guide for Northern Ireland and Personal Data Flows from the EU New business rules start on 1st January. If you are a business or organisation based in Northern Ireland which receives personal data from the EU or EEA, including the Republic of Ireland, you need to act now in order to keep […]
NI Labelling Food Guidance
Brexit transition: How-To-Prepare guide for changes to labelling food sold in Northern Ireland Goods sold in Northern Ireland will continue to follow EU rules for food labelling from 1 January 2021. If you label food produced in Northern Ireland for sale, there are important steps that you can take now to prepare for changes. This […]
NI Prof Services Guidance
Brexit Transition: How-To-Prepare Guide for Northern Ireland Professional Services Sector New business rules start on 01 January 2021. If you are a Northern Ireland professional services sector business, there are important steps that you can take now to prepare for changes. This guide highlights some of the most important actions. For further guidance, access our […]
NI Trader Support Scheme
UK Trader Scheme launched to support businesses moving goods from Great Britain to Northern Ireland Businesses urged to consider what they need to do before their first movement of goods after 1 January 2021. Published 15 December 2020 From: HM Revenue & Customs New UK Trader Scheme (UKTS) will help ensure traders don’t pay tariffs […]
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: […]
Excise & Customs Interaction NI Guidance
Policy paper Check for interactions with the customs processes Updated 18 December 2020 Contents Customs interactions Excise goods entering Northern Ireland Check if you need a Northern Ireland EORI Using the Trader Support Service Excise goods entering Great Britain Excise goods leaving Northern Ireland Movement of excise goods between Northern Ireland and Great Britain involving […]
Excise NI Authorisation & Set Off Guidance
Policy paper Changes to excise authorisations for freight movements Updated 18 December 2020 Contents Changes for UK registered consignors, consignees and tax representatives. Excise duty suspended movements from Great Britain to the EU via Northern Ireland If you apply to amend your existing approval Print this page This guidance focuses on changes to excise authorisations […]
Excise Drawback NI Guidance
Policy paper Duty drawback, distance selling, duty stamps and fiscal marks Updated 18 December 2020 Contents Excise duty drawback Excise duty paid goods moving from Great Britain to Northern Ireland via the EU Excise duty paid goods moving from Northern Ireland to Great Britain through the EU Distance selling Duty stamps and fiscal marks Print […]
Excise Goods Movement NI Guidance
Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021 Updated 18 December 2020 Contents Background Excise movements within Northern Ireland Excise movements from Northern Ireland to Great Britain Excise movements from Great Britain to Northern Ireland Domestic movements of motor and heating fuels Excise imports and exports between Northern Ireland […]
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 […]
VAT NI 2021 Guidance
Policy paper VAT: Value Added Tax in Northern Ireland 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 and individuals who […]
Cash Movements NI
Guidance Taking cash in and out of Northern Ireland Find out what to do if you carry cash of €10,000 or more when you enter or leave Northern Ireland to or from any other country. Published 28 December 2020 From: HM Revenue & Customs Applies to: Northern Ireland Contents What you’ll need How to declare […]
NI Qualifying Goods Reg HL Report
Unfettered access for Northern Ireland goods to the UK internal market The terms of the withdrawal agreement and its Ireland/Northern Ireland Protocol create a unique status for Northern Ireland. It remains part of the UK’s customs territory but will continue to apply the EU’s customs code, VAT rules and single market rules for goods after the transition […]
Tax Amendments
Taxation (Post-transition Period) Bill In Focus Published Monday, 14 December, 2020 In Focus Brexit & the EU Business Economy International Trade Nicola Newson The House of Lords is due to consider the Taxation (Post-transition Period) Bill on 16 December 2020. The Lords is debarred from amending it as it is a supply bill. The bill would […]
NI UK Government Support Scheme
UK Government provides £400m package for Northern Ireland in post Transition deal Substantial funding package aimed at boosting Northern Ireland’s economic growth and supporting businesses Published 10 December 2020 From: Northern Ireland Office and The Rt Hon Brandon Lewis MP Today £400 million of new money has been guaranteed by the UK Government in a ‘New Deal […]
Using CHIEF System in NI 2021 UK Guidance
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 From: HM Revenue & Customs […]
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: […]
VAT NI to EU 2021 UK Guidance
How to report sales of goods from Northern Ireland to the EU for VAT from 1 January 2021 Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List. Published 18 December 2020 From: HM Revenue & Customs New rules for January 2021 […]
VAT GB to NI 2021 UK Guidance
Guidance How VAT will apply to goods moving between Great Britain and Northern Ireland Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses. Published 10 December 2020 From: HM Revenue & Customs Contents Import VAT will apply to goods that enter Northern Ireland […]
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 […]
NI VAT EU Treatment
Guidance Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU from 1 January 2021 If you’re a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU you need to tell HMRC, so you can continue to account for VAT on acquisitions and […]
NI Product Standards + Metrology 2021 UK Guidance
Placing goods on the GB market from the EU market if you’re a business in Northern Ireland If you’re a Northern Ireland business selling goods on the GB market that have been supplied to you (as a distributor) from the EU market, you’ll become an importer under GB rules. You’ll need to make sure: goods are labelled with your company’s details (or accompanying documentation depending […]