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.

From:
HM Revenue & Customs
Published
21 December 2020

Documents

The Customs (Northern Ireland) (EU Exit) Regulations 2020

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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.

Updates to this page

Published 21 December 2020

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