On 21 April 2021, the United Kingdom announced its plan according to which no customs duties or value added tax (VAT) charges will be imposed on businesses moving certain UK goods from Great Britain to Northern Ireland in cases where those goods have temporarily stayed in Northern Ireland.
According to HM Revenue and Customs (HMRC), the objective of the measure is to recognize the position of Northern Ireland as part of the customs territory of the United Kingdom by providing relief from customs duties and VAT charges, and other customs formalities.