This report is produced in partnership with Deloitte, the BRC’s Annual Trade Partner 2020/21. 

The Protocol on Ireland / Northern Ireland is part of the Withdrawal Agreement already agreed between the UK and the EU. The Protocol applies from 1 January 2021 irrespective of whether or not the UK and the EU agree a Free Trade Agreement. 

Businesses will need to be aware of the unique trading arrangements that will apply – through the Protocol - in respect of goods moving to, from and through Northern Ireland.

This guide sets out the key indirect tax considerations based on the Protocol itself and the approach to implementation set out by the UK (in its command paper and further guidance on moving goods) and the EU so far.

 

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Working in partnership

Through our partnership with Deloitte we’re able to bring additional insight, knowledge and expertise to help our members prepare for Brexit with Deloitte’s market-leading Global Trade Advisory teamGlobal Trade Bureau and Global Brexit Insights.