Despite the ongoing uncertainty and negative economic impact due to coronavirus, Brexit is once again front and centre of the agenda as the end of the transition period on 31 December 2020 fast approaches.
While there are some positive noises coming out of the ongoing negotiations between the UK and the EU, it is clear that there are significant areas where agreement has not been reached, and considerable uncertainty remains as to whether any trade deal can be reached.
Irrespective of whether a deal is reached, Brexit will still result in fundamental changes in how business is conducted post 1 January 2021. Northern Ireland’s unique position as the only part of the UK with a land border with the EU will doubtless give rise to an additional VAT and Customs compliance burden for NI businesses compared to those in GB, particularly if no deal is reached.
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Prepare to import goods in 2021
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