Released 03 June 2021
HMRC have updated their guidance covering customs duties and VAT when moving goods into and out of Northern Ireland (NI).
The updated guidance is as follows:
•Pay less import duty and VAT when re-importing goods to the UK - updated with information about goods exported from Northern Ireland and time limits for goods located in the EU on 31 December 2021.
•Moving goods temporarily into and out of Great Britain and Northern Ireland - guidance on how to pay less or no duty when moving goods temporarily out of Great Britain and between Great Britain and Northern Ireland.
•Apply to import goods temporarily to the UK - updated with information about using temporary admission in Northern Ireland.