Implications of the EU-UK Trade and Cooperation Agreement
The Trade and Cooperation Agreement between the European Union (EU) and the United Kingdom (UK) will have provisional effect from 1 January 2021.
If you trade with Great Britain (GB), the rules of trade with a non-EU country apply from 11pm on 31 December, 2020 and the relevant customs formalities must be complied with. Under the Revised Protocol on Ireland and Northern Ireland (NI) customs declarations are not required to move goods to or import goods from NI.
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