The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations, SI 2023/958 update the UK customs duty rules for goods which are moved between Great Britain and Northern Ireland, based on a new wider definition of whether goods are ‘at risk’ of entering the EU. Definitions used to determine whether goods are not ‘at risk’ are now set out in Decision No. 1/2023 of the UK Withdrawal Agreement Joint Committee as part of the process of implementing the Windsor Framework agreement.
Source: taxjournal.com
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