Guidance VAT on movements of goods between Northern Ireland and the EU How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725). From: HM Revenue & Customs Published 31 December 2020 Last updated 25 May 2021 — See all updates Contents 1. Overview 2. […]
Context This chapter deal with North South (NI EU) (and vice versa) trade. It does not deal with purchases or acquisitions where the goods may travel through GB after the effective date of Brexit so that transit obligations may apply. This may occur where the company purchases directly from Europe and the goods move through […]
PROTOCOL ON IRELAND/NORTHERN IRELAND Replacement of NI Protocol Revised texts agreed at negotiators’ level for: – The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement and the consequential technical adaptations to Article 184 “Negotiations on the future relationship” and Article 185 “Entry into force and application” of the Agreement on the withdrawal of the […]
PROTOCOL ON IRELAND/NORTHERN IRELAND Replacement of NI Protocol Revised texts agreed at negotiators’ level for: – The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement and the consequential technical adaptations to Article 184 “Negotiations on the future relationship” and Article 185 “Entry into force and application” of the Agreement on the withdrawal of the […]
Clause 21: main power in connection with Ireland/Northern Ireland Protocol Power conferred on: A Minister of the Crown Power exercised by: Regulations made by Statutory Instrument Henry VIII power: Yes (main power); No (definitional power) Parliamentary Procedure: Draft affirmative procedure where a statutory instrument under new section 8C(1) of the EU (Withdrawal) Act […]
Article 4 Customs territory of the United Kingdom Northern Ireland is part of the customs territory of the United Kingdom. Accordingly, nothing in this Protocol shall prevent the United Kingdom from including Northern Ireland in the territorial scope of any agreements it may conclude with third countries, provided that those agreements do not prejudice the […]
Article 6 Protection of the UK internal market Nothing in this Protocol shall prevent the United Kingdom from ensuring unfettered market access for goods moving from Northern Ireland to other parts of the United Kingdom’s internal market. Provisions of Union law made applicable by this Protocol which prohibit or restrict the exportation of goods shall […]
29. Food – general – Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety156 The reference to Member State in the second subparagraph […]
Article 10 State aid The provisions of Union law listed in Annex 5 to this Protocol shall apply to the United Kingdom, including with regard to measures supporting the production of and trade in agricultural products in Northern Ireland, in respect of measures which affect that trade between Northern Ireland and the Union which is […]
Basic import requirements The basic obligations are to identify the commodity code pay VAT complete VAT return register with CHIEF clear goods imported using CHIEF pay import duty where applicable check if licenses required and obtain the requisite licence Importers are usually able to reclaim import VAT. HMRC may allow approved importers to have to […]