The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations, SI 2023/618, establish new arrangements under which customs duty charged in respect of certain goods entering Northern Ireland can be remitted or repaid to traders by HMRC where those goods are ultimately sold or used outside the EU.
The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations, SI 2023/618, establish new arrangements under which customs duty charged in respect of certain goods entering Northern Ireland can be remitted or repaid to traders by HMRC where those goods are ultimately sold or used outside the EU.