Importing and exporting across the Irish land border with a no deal Brexit
This guidance is for importing and exporting goods across the Irish land border if the UK leaves the EU without a deal on 29 March 2019.
It sets out the ways in which HMRC systems will treat trade between Northern Ireland and Ireland differently from other UK-EU trade.
These provisions represent a temporary approach to trade between Northern Ireland and Ireland which will apply while longer-term arrangements are made.
Click the image below to view and/or download the guidance document.