Commentary

V3.602 Supplies of goods between Northern Ireland and the European Union—overview

Part V3 Supplies, acquisitions and imports

V3.602 Supplies of goods between Northern Ireland and the European Union—overview

V3.602 Supplies of goods between Northern Ireland and the European Union—overview

Under the terms of the Withdrawal Agreement and the Protocol, Northern Ireland's VAT rules are to continue to be aligned with those of the European Union in respect of goods. Accordingly, the provisions of Directive 2006/112/EC, arts 20 and 138 etc will continue to apply to the supply and movement of goods between Northern Ireland and the remaining EU bloc (and vice versa). The UK law implementing these provisions of the Directive can be found in VATA 1994, Sch 9ZA, SI 1995/2518 and in certain paragraphs of Notice 725 which have the force of law.

In relation to Northern Ireland, from 1 January 2021, the term 'import' relates only to the arrival of goods in Northern Ireland from places outside the European Union (including Great Britain). Similarly, the term 'export' relates only to the movement of goods from Northern Ireland to places outside the European Union (including Great Britain). Despite Northern Ireland being a part of the sovereign territory of the United Kingdom, for the foreseeable future, it is to be treated (for VAT and customs purposes) as if it were a member state of the European Union. This does mean that movements of goods between Northern Ireland and Great Britain (GB) (Great Britain includes England, Scotland and Wales) are, for VAT and customs purposes regarded as imports and exports.

Acquisitions and despatches

As Northern Ireland is to continue to be treated as if it were a member state of the

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