Trade with Northern Ireland - Excise issues
The United Kingdom (UK) left the European Union (EU) 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.
- EU excise rules on duty paid movements.
- Use of the Excise Movement and Control System (EMCS).
- The System for Exchange of Excise Data (SEED).