Contrary to shipments from the EU to England, Scotland and Wales vice versa, no Customs formalities will be in force in the EU nor Northern Ireland for shipments from and to Northern Ireland. This saves for time-consuming formalities and the levy of customs duties / import VAT.
Please note that when goods are physically transported via England, Scotland and Wales, special Customs procedures (‘land bridge’) may be applied, enabling goods to be transported without import taxes nor a required UK VAT registration.
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.