Hello it’s David with news on the Irish land border.
Finally, some news from the UK government regarding how it is intended to maintain a soft Irish land border after Brexit.
To the best of our understanding, only ‘Excise, Controlled and Licensed’ goods will require declaration to UK authorities at the border. We understand no customs duty will be payable on imports in to Northern Ireland from Eire. VAT will be collected using postponed VAT accounting if the UK importer is VAT registered. If not, registered VAT will be collected via a new VAT return service. Details of this are yet to be released.
These measures are unilateral on the part of the UK government. It remains unclear what the Irish government will do for goods exported from Northern Ireland to Eire.
There is no mention of east-west trade UK-Eire. We assume this will continue to require export and import declarations, much the same as UK trade will with any EU27 member after Brexit.