From December 31 2020 a border on the island of Ireland will be avoided. The UK performing EU border checks and controls on its behalf on goods coming in and out of Northern Ireland. We will update the guidance when new information is released from the UK Government.
What will change and how will you be able to move goods?
Unlike the rest of GB, goods from the EU will continue in free circulation, tariff free under the terms of the Northern Ireland Protocol. Goods moving from Northern Ireland into Great Britain will not be subject to checks or controls provided they meet the definition of qualifying status for “unfettered access” (not as yet determined), goods moving from GB to NI will be subject to a number of new controls.
From 1 January 2021:
Goods entering Northern Ireland from Great Britain will be subject to certain checks and/or controls:
1. EU Tariffs: Any goods ’at risk’ of onward movement to the EU (including the Republic of Ireland) will be subject to EU duties.
2. Sanitary and phytosanitary (SPS): SPS checks will be applied at designated Border Control Posts in NI Ports to products of animal origin.
3. Regulatory Compliance: Goods entering or leaving NI will be subject to EU Single Market rules.
4. EU Customs Code: NI will apply the EU Custom Code, meaning that goods moving into NI will require an import declaration, a safety & security declaration and a transit accompanying document. However, a new ’Trader Support Service’ will be in place to assist with new administrative processes in moving goods from GB to NI (further details below).
5. VAT: NI will continue to apply EU VAT rules, but will remain in the UK VAT regime (further details are awaited on what this means operationally)
https://www.gov.uk/government/publications/moving-goods-under-the-northern-ireland-protocol/moving-goods-under-the-northern-ireland-protocol-introduction was updated 10 Nov
Trader Support Service portal now live https://www.gov.uk/guidance/trader-support-service to note we are encouraging sign up before the 23rd November as those businesses will be auto-enrolled for a XI prefix EORI needed for NI https://www.gov.uk/eori also updated to reflect this and new VAT guidance for NI out 26 October https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021