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.

Working in partnership

Through our partnership with Deloitte and their market-leading Global Trade Advisory team, Global Trade Bureau and Global Brexit Insights, we’re able to bring additional guidance, support and expertise to our retail members.

By virtue of our Partnership with Deloitte, BRC members can also benefit from additional support on customs declarations.

  • Looking for third party support? BRC members can benefit from a 15% discount on the Deloitte customs declarations service.
  • Managing customs compliance in-house? BRC members are invited to take part in trials of a new Deloitte technology platform that uses automated intelligence to enable businesses to prepare and submit their own customs declarations.
If you want to take advantage of the discounted service or learn more about preparing customs declarations in-house, please contact: