Policy paper
The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023
This tax information and impact note is about movements from Great Britain to Northern Ireland and how businesses can claim relief from customs duties.
Documents
Details
The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 effects UK businesses moving goods or parcels from Great Britain into Northern Ireland.
It will also affect UK or Crown Dependency businesses claiming a relief from customs duty in respect of goods that are either:
- moved into the UK as a result of their entry into Northern Ireland
- removed to Northern Ireland from Great Britain
Published 8 September 2023