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Why are UK businesses restricting deliveries of goods to Northern Ireland?


The story behind the headline...

Since the end of the transition period on 31 December 2020, there have been numerous reports of businesses struggling to deliver goods and even halting deliveries to customers in Northern Ireland. Why is Northern Ireland in this difficult position despite remaining a part of the UK following Brexit? Laura Hodgson, Knowledge Counsel, discusses the newly in force Northern Ireland Protocol, agreed as part of the Withdrawal Agreement in 2019, and the VAT and custom duty charges on goods entering Northern Ireland from other parts of the UK. With the grace period relating to customs declarations coming to an end on 1 April, Laura also considers what these restrictions and rules for businesses delivering to Northern Ireland could mean going forward.



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