Excise implications of trade with third countries, including Great Britain (GB)
There is no change to procedures for direct intra-European Union (EU) movements or movements from Northerrn Ireland of duty suspended excisable products. The Revised Protocol on Ireland and Northern Ireland makes provision for this.
For imports, an Import Declaration is required and, for exports, an export declaration, to clear through Customs.
Next: Imports of duty suspended excisable products