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

Customs brokerage company, Lithuania
Published 29 Dec 2020

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?


