Exit day is 31st October (this date is in a Statutory instrument)
[this Blog does not focus on Customs or VAT, this post is made only because the changes are substantive]
Today HMRC updated (in a major way) and reissued its guidance on customs procedures applying in Northern Ireland.
Goods moving between Ireland and Northern Ireland will face different procedures compared to other UK-EU trade.
You will not need to:
• get a customs agent or an Economic Operator Registration and Identification (EORI) number
• pay Customs Duty or make import or export declarations to HMRC
You should also consider advice issued by the Irish government about their requirements for goods moving into or out of Ireland.
This was the case in the March instructions (see Blog post then).
What is added is information about moving controlled and licensed goods, transitional simplified procedures and moving goods under transit.
HMRC also issued updated instructions on excise duty applying to exports to Ireland and imports from Ireland.
Export – here.
Import – here.
Customs and VAT processes in Northern Ireland will also change if there is an orderly exit. I will be issuing further Blog posts.
