- HMRC is aware of readiness issues with ICS2 for moving goods into Northern Ireland from Great Britain.
- ICS2 was originally set to be implemented on 1 September 2025.
- Businesses needing more time can use ICSNI for ENS declarations until 31 December 2025.
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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