Market leading insight for tax experts
View online issue

Qualifying NI goods

printer Mail

The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations, SI 2020/1454, establish the definition of ‘qualifying Northern Ireland goods’ under section 8C(6) of the European Union (Withdrawal) Act 2018. The definition includes goods which are:

  • present in Northern Ireland and are not subject to any customs supervision, restriction or control which does not arise from the goods being taken out of the territory of NI or the EU, or
  • NI processed products.

The definition will be used for the purposes of implementing unfettered access to the market within Great Britain of qualifying NI goods for the purposes of the NI Protocol. The regulations came into force on 5 December 2020.

Issue: 1513
Categories: News