HMRC has updated its collection with two new guides. Both concern goods moving between Ireland and Northern Ireland, one in relation to import VAT, the other setting out temporary customs procedures that will apply to excise goods (alcohol, tobacco and certain oils) and certain specified controlled and licensed goods.
VAT on goods you move from Ireland to Northern Ireland if the UK leaves the EU without a deal – If the UK exits the EU without a deal, import VAT will be due on goods moved from Ireland to Northern Ireland, whether to end users there, or moving through on the way to Great Britain. VAT-registered traders will need to account for import VAT on their normal VAT returns. Traders not registered for VAT will not be required to register or start charging, but must account for VAT from 1 July 2019 onwards on a quarterly import VAT return using a new online service HMRC is in the process of developing. This guide does not apply to goods moving into Northern Ireland from any other country, or from Ireland directly to Great Britain.
Customs procedures for goods moving between Ireland and Northern Ireland if the UK leaves the EU without a deal – Temporary customs procedures that will apply from exit day until longer-term arrangements are made. Customs declarations will be required for excise goods (alcohol, tobacco and certain oils) and certain specified controlled and licensed goods. Current procedures, under which goods crossing land, air and sea borders between Ireland and Northern Ireland are not subject to customs duty or customs declarations, will continue to apply for most other goods. This guide does not apply to movements of goods between Northern Ireland and any other EU member state or third country.
The government has also published a new ‘communications pack’ with information for traders, hauliers and operators on changes at roll-on-roll-off ports and Eurotunnel in the event of a no-deal exit on 12 April (see bit.ly/2Uga3WP).
HMRC has updated its collection with two new guides. Both concern goods moving between Ireland and Northern Ireland, one in relation to import VAT, the other setting out temporary customs procedures that will apply to excise goods (alcohol, tobacco and certain oils) and certain specified controlled and licensed goods.
VAT on goods you move from Ireland to Northern Ireland if the UK leaves the EU without a deal – If the UK exits the EU without a deal, import VAT will be due on goods moved from Ireland to Northern Ireland, whether to end users there, or moving through on the way to Great Britain. VAT-registered traders will need to account for import VAT on their normal VAT returns. Traders not registered for VAT will not be required to register or start charging, but must account for VAT from 1 July 2019 onwards on a quarterly import VAT return using a new online service HMRC is in the process of developing. This guide does not apply to goods moving into Northern Ireland from any other country, or from Ireland directly to Great Britain.
Customs procedures for goods moving between Ireland and Northern Ireland if the UK leaves the EU without a deal – Temporary customs procedures that will apply from exit day until longer-term arrangements are made. Customs declarations will be required for excise goods (alcohol, tobacco and certain oils) and certain specified controlled and licensed goods. Current procedures, under which goods crossing land, air and sea borders between Ireland and Northern Ireland are not subject to customs duty or customs declarations, will continue to apply for most other goods. This guide does not apply to movements of goods between Northern Ireland and any other EU member state or third country.
The government has also published a new ‘communications pack’ with information for traders, hauliers and operators on changes at roll-on-roll-off ports and Eurotunnel in the event of a no-deal exit on 12 April (see bit.ly/2Uga3WP).
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