The UK leaves the Single Market, Customs Union and EU VAT regime on 31 December 2020. This is the end of the Brexit Transition Period following the UK leaving the EU on 31 January 2020. Northern Ireland however will retain a special, dual position within these frameworks – a VAT and customs border in the Irish Sea for goods.
As part of the Brexit Withdrawal Agreement, the UK and EU have agreed that Northern Ireland (NI) would take-up a dual status within the EU and UK VAT, Customs Union and Single Market for goods only. This is contained within the Northern Ireland Protocol and the Revised Protocol on Ireland. The aim is to avoid physical border controls at the Northern Ireland (NI) – Republic of Ireland (Ireland) border.
However, the NI Protocol will create new and additional regulatory requirements for movement of goods and will apply to the following transport routes from 1st January 2021:
– GB to NI
– GB to ROI
– ROI to GB
– GB to ROI via NI
– GB to NI via ROI
– ROI to GB via NI
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