Policy paper
皇冠体育app 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
皇冠体育appse regulations set out how customs duty charges will be calculated and arrangements for relief and repayment under the Taxation (Post-transition Period) Act 2020.
皇冠体育appy apply to businesses that either:
- import goods to Great Britain or Northern Ireland
- move certain goods between Great Britain and Northern Ireland
皇冠体育app 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