The United Kingdom left the European Union on 31 January 2020. The transition period provided for under the Withdrawal Agreement, including a revised Protocol on Ireland and Northern Ireland, ends on 31 December 2020. This means that the arrangement whereby the UK continued, for the purposes of the movement of goods, services, and people, as if it were a full EU Member State ends on 31 December 2020. Revenue understands the ongoing challenges presented to business by Covid-19 and the focus, priority and time that this has taken. However, it is important to get ready now and be ready for Brexit and the fact that from 1 January 2021 customs formalities will apply to the movement of goods to, from and through the UK, excluding Northern Ireland. Your business must be able to complete these formalities from 1 January 2021 in order to be able to move goods to, from and through the UK, excluding Northern Ireland.

As part of Revenue’s ongoing Brexit communications they have created a useful information resource. Download it here.