Similar content

HM Revenue & Customs has announced significant changes affecting UK importers from 31 January. The most important customs and customs-related updates, with a focus on EU-UK trade, have been summarised … and explained in the overview below.

!!! Updated article with adjustments made to the UCC !!! On 24 March 2023, the EU and the United Kingdom (UK) agreed to settle their dispute over the Northern Ireland Protocol, in particular … by responding to some of the UK's requests to facilitate trade between Great Britain – GB (England, Wales, Scotland) on the one hand and Northern Ireland on the other (so-called East-West trade) and by accommodating the UK on some other issues. The relevant legal acts, recommendations and declarations were published in Official Journal No. L 102 of 17 April 2023. CCRM Journal for Practitioners in Europe has therefore asked Michael Lux, who advised the Government of Northern Ireland on the interpretation of the original version of the Northern Ireland Protocol, to outline the main aspects of the Windsor Framework with regard to trade in goods between Great Britain and Northern Ireland.

The Windsor Framework possibly places Northern Ireland in a very enviable position. Importers and exporters from Northern Ireland uniquely have free access to both the UK and EU markets – which … should surely attract considerable foreign investment and transform it into a prosperous trading hub. How did the journey to Windsor go?

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?

“A customs topic or not? What is the most complex customs topic?” - a discussion among authors of the CCRM journal on the topic took place in June during the 6th Authors’ Meeting. The authors … of this article shared views on several challenges in Ireland and the UK aftermath of Brexit: meeting non-customs requirements in Northern Ireland and two models for processing import shipments in the ports in the UK.

It has often been said that a cast-iron rule of international trade is that we tend to trade most with the countries in our immediate vicinity. This is very much true of Ireland’s trading relationship … with the United Kingdom. This article looks at some of the main aspects of the new trading environment that Irish companies have to contend with.

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of … goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI … applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.

In these extraordinary days where the emergence of the COVID-19 virus has effectively closed down large parts of the world economy, Brexit, the issue that dominated the news cycle in 2019 continues … to play out albeit under the radar. In this article, the story is recounted of how the UK left the EU. In addition, the article explains why the Northern Ireland question is such a sensitive topic in the context of Brexit and why it remains a major impediment to the UK and EU agreeing a Free Trade Agreement.