December 29, 2020
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Unique situation of Northern Ireland: UK and EU Customs law applies

Photo by K. Mitch Hodge on Unsplash

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?