- Goods moving directly from Ireland to Great Britain will face full customs controls from 31 January 2024
- Most goods moving from Northern Ireland to Great Britain through Irish ports will not be subject to import customs processes
- Health certification will be introduced for imports from the EU of medium-risk animal products, plants, and plant products, and high-risk food and feed of non-animal origin from 31 January 2024.
Source: taxscape.deloitte.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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