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Northern Ireland: a case study on import-export customs formalities

Simon Ballentine

Customs Compliance & Risk Management (CCRM) Journal, Issue 10, August / September 2021

September 25, 2021

Northern Ireland: a case study on import-export customs formalities

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Topic: customs clearance import export
Tag: Northern Ireland Ireland EORI number customs declaration duty VAT

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Copyright of the journal: CC Learning, UAB

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