UK Internal Trade: Northern Ireland
Commons · Question 31893 · Tabled 21 Feb 2025 · Treasury · Official record
Answered 3 Mar 2025
Question
Asked by Jim Shannon
To ask the Chancellor of the Exchequer, what guidance her Department has issued to Northern Ireland businesses on the applicability of duty on goods bought from a supplier in England and sold in Northern Ireland to other Northern Ireland (a) businesses an
Answer
Answered by James Murray, 3 Mar 2025
HMRC has published extensive guidance in respect of goods movements from Great Britain to Northern Ireland, including setting out when duty is liable. The UK Internal Market Scheme (UKIMS) enables eligible goods moving from Great Britain to Northern Irela...