Northern Ireland Customs Import and Export Policy
Summary:This article discusses Northern Ireland's customs import and export policy post-Brexit. Due to its location and the Northern Ireland Protocol, it's very complicated. It covers rules of origin (EU vs UK), customs declaration requirements (detailed, with risk assessment), and the joint supervision by EU and UK customs.
Due to its special geographical location and the existence of the Northern Ireland Protocol, Northern Ireland's customs import and export policy has become extremely complicated after Brexit.
Main features of import and export policy Rules of origin of goods:
EU Origin: Goods entering Northern Ireland from other EU member states are
generally not subject to customs duties.
UK Origin: Goods entering Northern Ireland from other parts of the UK may be subject to customs duties, depending on the type of goods and the rules of origin.
Customs declaration:
Detailed declaration: Goods entering Northern Ireland from other parts of the UK
require detailed customs declarations, providing information such as the name, quantity, value,
and origin of the goods.
Risk assessment: Customs will conduct a risk assessment on the declared goods to determine whether physical inspection is required.
Regulatory agency:
EU and UK Customs: Customs affairs in Northern Ireland are jointly supervised by the EU and UK customs, which increases the complexity of supervision.
