The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations, SI 2021/483 remove customs requirements, customs duty and VAT that currently apply for domestic goods returning to Great Britain after temporarily moving to Northern Ireland. This addresses an omission in earlier customs legislation, and ensures that there will be no customs duty chargeable (and in most cases no customs formalities applicable), and that VAT will be relieved, when the goods return to Great Britain. The Regulations came into force on 22 April 2021.
The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations, SI 2021/483 remove customs requirements, customs duty and VAT that currently apply for domestic goods returning to Great Britain after temporarily moving to Northern Ireland. This addresses an omission in earlier customs legislation, and ensures that there will be no customs duty chargeable (and in most cases no customs formalities applicable), and that VAT will be relieved, when the goods return to Great Britain. The Regulations came into force on 22 April 2021.
