SI 2021/1444 The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

Published on: 17 December 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations extend existing staged customs controls for goods that are in Ireland or Northern Ireland immediately before their importation into Great Britain. This means that the import controls taking effect for EU-GB movements of goods from 1 January 2022 will not apply to such goods. This ensures existing processes are maintained while discussions continue between the UK and EU on the future of the Northern Ireland Protocol.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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