UK tables legislation to override VAT and customs agreement in Brexit Northern Ireland Protocol On 13 June, the UK government presented domestic legislation, Northern Ireland Protocol Bill, to give it unilateral powers to override certain elements of the Northern Ireland Protocol it signed with the
EU latest legal action against UK on failure to fully implement Northern Ireland Protocol: Import One-Stop-Shop e-commerce VAT return; customs checks of goods between NI and GB; and excise measures The European Commission has started four infringement procedures against the UK around the operation of
Following the UK leaving the EU Customs Union and VAT regime, it’s possible on temporary imports to reduce cash payments on custom and VAT Following Brexit, it is possible to apply for a delay or reduction on import VAT and any customs duties you may
What customs documents and processes should UK importers observe since 1 January 2022 following the ending of Customs controls and tariffs easements Since 1 January 2022, the UK has ended the customs admin and controls suspension on imports coming into the UK from the EU.
End to deferred customs declarations in place since Jan 2021; full goods checks at UK borders; proof of Rules of Origin for preferential tariffs Since 1 January 2022, full border controls and customs declarations are required on goods entering the UK. This is based on
Post Brexit, how to claim reduced tariff preference on UK-EU goods movements – Rule of Origin Following the UK’s exit from the EU, Customs Duties are potential due on goods moving between the UK and EU. The UK-EU Trade and Cooperation Agreement (TCA) entitles nil
How non-VAT registered UK sellers can use OSS for Northern Ireland – EU sales The UK’s HMRC has issued updated guidance on Value Added Tax reporting of B2C sales from Northern Ireland to EU under the new One Stop-Shop single VAT return. This new guidance
The UK’s HMRC has updated its guidance on the distance selling obligations for goods being sold from Northern Ireland to consumers in the EU. This reflects the EU e-commerce VAT package of 1 July 2021, and how that works given NI’s dual status in the
Planned post-Brexit Agri-foods pre-notification and documentation controls delayed again to July 2022 on delivery problems Following the end of the UK’s Brexit transition period from 1 January 2021, there has been a phasing in on the UK-side of import and export controls to ease the
The UK’s HMRC has this week written to over 160,000 businesses that imported goods into the UK from the EU under the Brexit deferred import customs declaration scheme. These businesses will need to make supplementary declarations, appoint a customs intermediary to help them with this
