The Treasury advises that the Customs (Non-Fiscal Provisions Regulations) 2021 came into operation on 21 July 2021, making amendments and modifications in relation to customs legislation concerned with the Northern Ireland Protocol on the movement of goods.
In particular, the modifications and amendments relate to the following fields of legislation:
- (a) customs safety and security procedures, including entry summary declarations and the registration of businesses; and
- (b) application of enforcement powers contained in the Customs and Excise Management Act 1986 to movements between the Island and Northern Ireland for non-duty purposes.
The Regulations also ensure appropriate penalties apply for failing to comply.
Equivalent measures were introduced in the United Kingdom and are required under the terms of the Customs and Excise Agreement.
Further information can be found via gov.uk website:
- Check if you need to make an entry summary declaration - N.B references to Great Britain include the Isle of Man)
- EORI number for movements to or from Northern Ireland