The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at special arrangements that apply for movements of goods between Great Britain and Northern Ireland.
Further in-depth commentary on the law can be found in De Voil Indirect Tax Service V1.301 and V3.360.
Northern Ireland is given special status under the terms of the Brexit Withdrawal Agreement under the Protocol on Ireland / Northern Ireland as described in the Northern Ireland ― overview guidance note.
In certain circumstances, customs declarations are required for goods moving between Great Britain and Northern Ireland. These requirements are explored at a high level below.
When goods move from Great Britain to Northern Ireland, there is no requirement for the goods to be declared when they leave Great Britain. However, an import declaration is required when the goods arrive in Northern Ireland.
In order to deal with the complexity arising out of this obligation (and other requirements), a Trader Support Service was launched. This service is free for traders to sign up to and is available to all traders. The service deals with formalities such as import declarations on behalf of traders.
With limited exceptions, customs declarations are not required when goods move from Northern Ireland to the rest of the UK.
As for goods moving from GB to NI, a Trader Support Service can be used to assist with formalities such as customs declarations where they are required.
From the EU perspective, the European Commission has suggested that when goods move between Great Britain and Northern Ireland, the position will be broadly as follows:
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