- Full customs controls will be implemented from 31 January 2024 for goods moving from the Republic of Ireland to Great Britain.
- Goods moving from Northern Ireland to Great Britain via Irish ports will also be subject to controls.
- Non-qualifying NI goods and excise goods (such as alcohol or tobacco) will be subject to controls.
- Pre-notification and certification will be required for non-qualifying goods moved directly from Ireland via Irish ports to Great Britain.
- All ports will be required to apply full customs controls to non-qualifying goods and excise goods moving from Ireland to Great Britain.
Source: taxjournal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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