Summary form EY (weekly VAT news week of Dec 14)
These Regulations establish the definition of ‘qualifying Northern Ireland goods’ under section 8C(6) of the European Union (Withdrawal) Act 2018.
The definition includes goods which are:
- present in Northern Ireland and are not subject to any customs supervision, restriction or control which does not arise from the goods being taken out of the territory of Northern Ireland or the EU, or
- Northern Ireland processed products
The definition will be used for the purposes of implementing unfettered access to the market within Great Britain of qualifying Northern Ireland goods for the purposes of the Northern Ireland Protocol. Other elements of the unfettered access requirement for Northern Ireland are being addressed by the UK Internal Market Bill and so the definition will also be relevant for the interpretation of that Bill.
Source legislation.gov.uk
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