Policy paper
The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021
This tax information and impact note is about removing the potential for a Customs Duty and VAT charge where certain UK goods return to Great Britain after a temporary period in Northern Ireland.
Documents
Details
The measure provides that the charge for goods removed to Great Britain (England, Wales and Scotland) from Northern Ireland at section 30C of Taxation (Cross-border Trade) Act 2018 (TCTA) will not apply in relation to certain UK goods returning to Great Britain after a temporary period in Northern Ireland.
This ensures that there will be no Customs Duty chargeable (and in most cases no customs formalities applicable) when these goods return to Great Britain.
The measure introduces a corresponding VAT relief.