1) MANUFACTURING PRODUCTS ON THE NORTHERN IRELAND MARKET & GB
If you have already placed an individual product on the EU or the UK market (either in Northern Ireland or Great Britain) before 1 January 2021, you do not need to do anything new. These individual goods can continue to circulate on either market until they reach their end user and do not need to comply with the changes that take effect from 1 January 2021.
You can place your goods on the market in Northern Ireland if:
· your good is not subject to specific UK rules that prevent you from placing it on the Northern Ireland market
· your product has been legally marketed in the EU (including EEA member states)
Guidance about placing manufactured goods on the market in Northern Ireland from 1 January 2021 can be found here: https://bit.ly/3pPr6ex <https://bit.ly/3pPr6ex>
The equivalent page for placing manufacturing goods on the GB market can be found here: https://bit.ly/35T9xlD
2) GOODS DECLARATIONS
From 1 January 2021, if you are a UK-based business sending goods or receiving goods from Great Britain or Northern Ireland check what declarations may need to be made. You can do this by signing up for the Trader Support Service, this can offer support and guidance and complete declarations for you. Register for the Trader Support Service here: bit.ly/TSSsignup<http://bit.ly/TSSsignup>
HMRC has published the following two goods declaration pages on receiving goods into and sending goods out of the UK from Jan 1, this information can be found here: https://bit.ly/2IXg065 <https://bit.ly/2IXg065> and here: https://bit.ly/35T9OVH <https://bit.ly/35T9OVH>
3) NUTRITION LABELLING COMPOSITION & STANDARDS
DHSC has published guidance on nutrition-related labelling, composition and standards from 1 January 2021. The Northern Ireland Protocol (NIP) means that EU legislation relating to nutrition related labelling, composition, and standards, as detailed in Annex 2 to the NIP, will continue to be directly applicable in Northern Ireland.
Guidance on nutrition labelling can be found here: https://bit.ly/3pXsUCi
4) VAT IN GOODS MOVING BETWEEN GB AND NI FROM 1 JANUARY 2021
You’re trading under the Northern Ireland Protocol if your business is VAT registered and either:
· your goods are located in Northern Ireland at the time of sale
· you receive goods in Northern Ireland from VAT registered EU businesses for business purposes
· you sell or move goods from Northern Ireland to an EU member state
You’ll need to be identified within HMRC’s VAT systems if you’re making transactions that fall within the scope of the Protocol. You’ll be automatically identified as falling within the scope of the Protocol if your:
· VAT registered address has BT postcode
· VAT registration certificate shows a type of business that is not solely involved in the provision of services
Guidance on VAT can be found here: https://bit.ly/2UTU52k
As always, we appreciate your continued support in relaying this information throughout your networks. We also appreciate your support on Twitter and would be grateful if you could encourage businesses to register for the Trader Support Service by sharing the following post: https://twitter.com/NIOgov/status/1328628128399417345