Commentary

V3.360 Northern Ireland and movements of goods

Part V3 Supplies, acquisitions and imports

V3.360 Northern Ireland and movements of goods

Northern Ireland

V3.360 Northern Ireland and movements of goods

The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement1 ('The Northern Ireland Protocol') sets out, inter alia, the principles underlying the arrangements for trade between (a) Northern Ireland and Great Britain and (b) Northern Ireland and the EU with effect from 1 January 2021. In particular, it states:

  1.  

    •     Northern Ireland is part of the customs territory of the United Kingdom (Art 4).

  2.  

    •     No customs duties shall be payable for a good brought into Northern Ireland from another part of the United Kingdom by direct transport…unless that good is at risk of subsequently being moved into the Union, whether by itself or forming part of another good following processing. The customs duties in respect of a good being moved by direct transport to Northern Ireland other than from the Union or from another part of the United Kingdom shall be the duties applicable in the United Kingdom…unless that good is at risk of subsequently being moved into the Union, whether by itself or forming part of another good following processing (Art 5(1)).

  3.  

    •     The customs duties in respect of a good being moved by direct transport to Northern Ireland other than from the Union or from another part of the United Kingdom shall be the duties applicable in the United Kingdom…unless that good is at risk of subsequently being moved into the Union, whether by itself or forming part of another good following processing (Art 5(1)).

  4.  

    •     A

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