Trade with Northern Ireland - Excise issues
During the transition period, all legislative provisions in relation to Excise Duty suspension on movement of goods between Member States and the UK remain unchanged.
The Revised Protocol on Ireland and Northern Ireland will apply from 1 January 2021. In relation to excise movements between Northern Ireland and EU Member States, the following will continue to apply:
- EU excise rules on duty suspended movements
- use of the Excise Movement and Control System (EMCS)
- the System for Exchange of Excise Data (SEED).
A Brexit readiness notice on Excise, including guidance on open movements on 1 January 2021, has been published by the EU Commission.