Policy paper
The Customs (Northern Ireland) (EU Exit) Regulations 2020
This tax information and impact note is about how customs duty charges will be calculated and arrangements for relief and repayment under the Taxation (Post-transition Period) Act 2020.
Documents
Details
These regulations set out how customs duty charges will be calculated and arrangements for relief and repayment under the Taxation (Post-transition Period) Act 2020.
They apply to businesses that either:
- import goods to Great Britain or Northern Ireland
- move certain goods between Great Britain and Northern Ireland
The regulations also provide for other UK customs legislation that will apply in relation to customs duty charges.
Published 21 December 2020