HMRC has released statutory guidance outlining the practical steps required for businesses importing goods into Northern Ireland under The Customs (Northern Ireland) (EU Exit) Regulations 2020. The Reference Document explains the customs compliance obligations and procedural requirements that apply to the unique trading arrangements affecting Northern Ireland following the UK’s departure from the EU. The guidance clarifies how importers must navigate the distinct customs framework that governs movement of goods into Northern Ireland.
Source: HMRC (GOV.UK) – Read the original