Great Britain (GB) and Northern Ireland (NI) are formally no longer a member of the European Union (EU). However, the Withdrawal Agreement provides for a transition period until 31 December 2020.
During this period, Great Britain and Northern Ireland will continue for the purposes of the movement of goods, services and people, as if it were a full EU Member State.
A Trade and Cooperation Agreement between the EU and the UK has been agreed and was provisionally implemented from 1 January 2021.
Provisions relating to Northern Ireland are covered by the revised Protocol to the Withdrawal Agreement effective from 1 January 2021.
Revenue's objective is to facilitate legitimate trade in moving goods as speedily and efficiently as possible. Below are some essential preparation steps for businesses that:
We recommend that you carry out a Brexit impact assessment to understand where and how in your supply chain you may be impacted. Enterprise Ireland has an online tool, the Brexit Scorecard which may help you with this.