Written Question·Treasury·UIN 31893

UK Internal Trade: Northern Ireland

Tabled: 21 February 2025
Answered: 3 March 2025
Named Day

Question

Jim Shannon

Democratic Unionist Party — Strangford

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

James Murray
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...
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