Moving excise goods from Great Britain to Northern Ireland by parcel: post-Brexit transition guidance from HMRC

Published on: 01 February 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance for stakeholders. Subjects covered in this guidance include how to send excise goods by parcel from Great Britain to Northern Ireland and how to apply the excise duty off-set calculation to any excise goods being sent as a parcel from Great Britain to Northern Ireland. While the Brexit transition/implementation period ended at 11 pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may continue to be issued, so stakeholders are advised to monitor these pages for updates.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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