HMRC has published new guides to trade in excise goods between Ireland and Northern Ireland in a no-deal Brexit.
Moving excise goods from Northern Ireland to Ireland in a no-deal Brexit (bit.ly/2p5tKBE), explains that for excise goods sent before Brexit and received in Ireland after Brexit, existing procedures will apply, provided traders have evidence of dispatch before Brexit. Documents counting as evidence will vary depending on whether the goods are in duty suspension or duty paid. After Brexit, movements of excise goods from Northern Ireland to Ireland will require export declarations using the CHIEF system. For movements of duty-suspended goods within Northern Ireland after Brexit, traders must continue to use the excise movement and control system (EMCS).
Moving excise goods from Ireland to Northern Ireland in a no-deal Brexit (bit.ly/2MtxcOR), explains that for excise goods sent before Brexit and still in transit after Brexit, traders will not have to complete UK import declarations, but must show documentary evidence of dispatch before Brexit. After Brexit, imports of excise goods from Ireland to Northern Ireland after Brexit will require traders to make import declarations using the CHIEF system. For movements of duty-suspended goods from Northern Ireland to a UK warehouse after Brexit, traders must continue to use the excise movement and control system (EMCS).
HMRC has also updated its guide to customs procedures for movement of goods between Ireland and Northern Ireland, with further information about controlled and licensed goods, transitional simplified procedures and transit procedures.
HMRC has published new guides to trade in excise goods between Ireland and Northern Ireland in a no-deal Brexit.
Moving excise goods from Northern Ireland to Ireland in a no-deal Brexit (bit.ly/2p5tKBE), explains that for excise goods sent before Brexit and received in Ireland after Brexit, existing procedures will apply, provided traders have evidence of dispatch before Brexit. Documents counting as evidence will vary depending on whether the goods are in duty suspension or duty paid. After Brexit, movements of excise goods from Northern Ireland to Ireland will require export declarations using the CHIEF system. For movements of duty-suspended goods within Northern Ireland after Brexit, traders must continue to use the excise movement and control system (EMCS).
Moving excise goods from Ireland to Northern Ireland in a no-deal Brexit (bit.ly/2MtxcOR), explains that for excise goods sent before Brexit and still in transit after Brexit, traders will not have to complete UK import declarations, but must show documentary evidence of dispatch before Brexit. After Brexit, imports of excise goods from Ireland to Northern Ireland after Brexit will require traders to make import declarations using the CHIEF system. For movements of duty-suspended goods from Northern Ireland to a UK warehouse after Brexit, traders must continue to use the excise movement and control system (EMCS).
HMRC has also updated its guide to customs procedures for movement of goods between Ireland and Northern Ireland, with further information about controlled and licensed goods, transitional simplified procedures and transit procedures.
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