Policy paper
VAT: the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020
This Tax Information and Impact Note is about people and registered mobile operators (RMOs) travelling into Northern Ireland (NI) with goods.
Documents
Details
This measure is for people travelling into Northern Ireland (NI) with goods for personal use in their accompanied luggage. Also affected are registered mobile operators (RMO) or their fiscal representatives who sell excise goods by retail on board ships or aircraft for passengers to take away at the end of the journey.
Published 22 December 2020