Trade with Northern Ireland - Excise issues
The United Kingdom (UK) left the European Union on 31 January 2020. The Withdrawal Agreement, including The Revised Protocol on Ireland and Northern Ireland came into effect on 1 January 2021. For excise movements between Northern Ireland and EU Member States, the following continue to apply:
- EU excise rules on duty suspended movements
- use of the Excise Movement and Control System (EMCS)
- the System for Exchange of Excise Data (SEED).
A Brexit readiness notice on Excise, including guidance on open movements on 1 January 2021, was published by the EU Commission.