Even though Northern Ireland is formerly part of the United Kingdom, there will still be some process requirements in bring goods from GB to NI.
Northern Ireland will remain to have the only land border with the EU (with the ROI), and this border will remain without controls / checks for free trade between NI and ROI.
However, goods originating from GB will no longer follow the same rules. Goods travelling to NI have a “risk” of being transported to ROI along with control points for certain controlled goods (generally goods of animal and plant origin).
Westmond Logistics offers clients, customs clearances for GB to ROI (Via NI) avoiding the need for TSS or Irish Revenue entries.
With Brexit the goods can be brought into NI and deemed ‘at risk’ of moving to South. The goods are cleared in NI into free circulation which allows it to move freely anywhere on the island of Ireland or even back into the EU.
Shipments that have Duty applicable will need to be paid directly to HMRC and VAT must be self-accounted by the shipper or importer depending on the incoterms of shipment in their VAT return. They will be required to include the VAT amount as an Intra community acquisition similar to sales between two EU Member States.