Market leading insight for tax experts
View online issue

New customs rules for Northern Ireland

printer Mail

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations, SI 2023/958 update the UK customs duty rules for goods which are moved between Great Britain and Northern Ireland, based on a new wider definition of whether goods are ‘at risk’ of entering the EU. Definitions used to determine whether goods are not ‘at risk’ are now set out in Decision No. 1/2023 of the UK Withdrawal Agreement Joint Committee as part of the process of implementing the Windsor Framework agreement.

Separate Regulations, the Windsor Framework (Retail Movement Scheme: Public Health, Marketing and Organic Product Standards and Miscellaneous Provisions) Regulations, SI 2023/959, establish a new ‘Northern Ireland Retail Movement Scheme’ for ‘agri-food goods’ destined for consumers in Northern Ireland, meaning that those goods can be moved from GB to NI under GB standards for public health (rather than under EU rules), avoiding the need for physical inspections.

Issue: 1631
Categories: News
EDITOR'S PICKstar
Top