Contrary to shipments from the EU to England, Scotland and Wales vice versa, no Customs formalities will be in force for
shipments from and to Northern Ireland. This saves for time-consuming formalities and the levy of customs duties / import VAT.
Customs regulation is not affecting services in itself. Customs agents should however realise that in relation to their services
concerning shipments from the EU to Northern Ireland vice versa no import / export declarations are necessary. Please note that
for shipments per truck via England, Scotland and / or Wales to Northern Ireland, the goods should be transported under special
Customs regime ('land bridge'), otherwise the supplier or buyer faces Customs and VAT obligations in that part of the United
Kingdom. So, customs agents and logistical service providers should be aware of this as well.