The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 and The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024
This tax information and impact note is about changes to customs requirements for goods moving to Great Britain (England, Scotland and Wales) from the island of Ireland (Northern Ireland and the Republic of Ireland).
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In line with the Government’s commitment to provide unfettered access for Northern Ireland businesses to the rest of the UK market, the instrument removes existing customs declaration and notification requirements for qualifying Northern Ireland goods (except in an exceptional subset of cases) which move from Northern Ireland to Great Britain, passing through the Republic of Ireland.
Where goods will be subject to customs requirements and arrive in Great Britain from the island of Ireland, the measures also consist of various customs changes.
The measures remove temporary customs easements for goods which are imported into Great Britain so that, in future, the customs requirements will be the same as those for goods imported from other EU countries.
The measures also make further technical changes to customs requirements and updates the arrangements for excise goods, so that they are consistent with the new customs arrangements.