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Her Majesty’s Revenue and Customs (HMRC) issued a communication to hauliers about changes to NI-GB exports into effect from 16 May 2021.
There is generally no requirement to compile export declarations for almost all traders moving NI qualifying goods from Northern Ireland into Great Britain. However, there is an exception for goods that are under a Customs Special Procedure in NI, or in an authorised temporary storage facility, or on a list of goods for which processes apply. Endangered species are part of such list and may therefore affect some raw materials or finished cosmetic products. It is therefore important for your company to understand and share the HMRC communication with hauliers.
