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HMRC Policy paper: EU e-commerce package

Find out about the EU’s e-commerce package that affects businesses or online marketplaces selling or supplying goods.

The EU’s e-commerce package will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low value goods into the EU or Northern Ireland. The package also introduces new rules for supplies made through online marketplaces, similar to those already applying in Great Britain and partly in Northern Ireland.



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