New process for some exports starting in Northern Ireland
Starting next month, businesses that import goods via Northern Ireland will need to change their processes. What do you need to know?
Currently, businesses that indirectly export goods from Northern Ireland (NI) use a process in the customs declaration service (CDS). From 15 December 2025, this will no longer be possible. For this purpose, the term “indirect export” refers to a movement of goods that:
- starts in NI; and
- departs the EU from a port of exit in an EU member state.
A movement of goods that starts in NI and departs the EU from NI is not an indirect export.
There are a number of alternative ways of moving the goods. Which will be appropriate will depend on the circumstances. The Chartered Institute of Taxation has published guidance discussing these, with useful links to various procedures.
Related Topics
-
Deadline to pay Class 1A NIC
-
Supreme Court finds LLP asset managers are not influencers
The Supreme Court has ruled that portfolio managers at a hedge fund did not have significant influence over the affairs of a limited liability partnership (LLP) and as such fell squarely within the salaried members rules. How does this decision impact LLPs across the board?
-
CT61