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UK Northern Ireland Brexit VAT and customs relief

Easement on temporary movements of goods between NI and GB

The UK’s HMRC has provided some additional import tax reliefs on the movement of goods between post-Brexit Northern Ireland (NI) and the rest of the UK (GB).

Goods which are only making a temporary movement from GB to NI are generally at risk of being subject to EU tariffs and import VAT. This is based on the NI Protocol settlement as part of the Brexit Withdrawal Agreement.

You can check the right VAT calculations on individual or batch transactions with our Advisor and Auditor services.

However, HMRC last confirmed that this will not apply to temporary movements – recognising NI’s status as remaining within the UK customs territory. The measure provides that the charge for goods removed to Great Britain from Northern Ireland at section 30C of TCTA will not apply in relation to certain UK goods returning to Great Britain after a temporary period in Northern Ireland. This ensures that there will be no Customs Duty chargeable (and in most cases no customs formalities applicable) when these goods return to Great Britain.

Note: full UK customs declarations and border controls apply from 1 January 2022 for the rest of the UK and EU imports.

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