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Unique situation of Northern Ireland: UK and EU Customs law applies

Northern Ireland protocol explained

Muita UAB
Customs brokerage company, Lithuania
Published 29 Dec 2020
Unique situation of Northern Ireland: UK and EU Customs law applies
Photo by K. Mitch Hodge on Unsplash
Explainer
Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

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Customs Compliance & Risk Management, Issue 6, December 2020 / January 2021
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