This notice cancels and replaces Notice 725 (March 2014). This notice applies to supplies of goods made on or after 1 January 2021.

It applies to movements of goods from Northern Ireland to the EU and movements of goods from the EU to Northern Ireland.

Services are covered in Notice 741A Place of supply of services.

Goods exported from Northern Ireland to outside the UK to non-EU destinations are covered in Notice 703 Goods exported from the UK.

Goods imported to Northern Ireland from outside the UK and EU are covered in Notice 702 imports.

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