HMRC has issued a number of updates related to movement of goods to or from Northern Ireland.
Safety and Security requirements for non-qualifying Northern Ireland goods moving from Northern Ireland to Great Britain
Please see the attached HMRC guidance for more information.
Changes to Fluorinated Gas Measures in the Northern Ireland Tariff
From 01 January 2025, changes to Fluorinated Gas measures in the Northern Ireland Tariff are being introduced. Some products that do not contain Fluorinated Gas may be impacted as they may be expected to complete a document code as a positive declaration that they do not contain Fluorinated Gas.
Northern Ireland declarations which do not include the necessary document codes to satisfy the tariff measures after 01 January 2025 will be rejected. Please ensure your declaration is therefore completed accurately. For pre-lodged declarations concerning goods moving after 01 January 2025, declarations will need to either be submitted with the required document code(s) or be amended before the declaration has been arrived.
To check if your commodity is impacted, you can view the new tariff measures on the Northern Ireland Online Tariff by changing the ‘Date of Trade’ to 01 January 2025.
Please see the attached HMRC guidance for more information.