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HMRC published guidance in the fourth quarter of 2020 relating to tax arrangements under the Northern Ireland Protocol, including duty free allowances, on GOV.UK. This guidance can be found through the following links:<\/p>
<\/p>
General guidance with respect to VAT: https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021<\/a><\/p> <\/p> General guidance with respect to excise: https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021#excise-movements-from-great-britain-to-northern-ireland-via-the-eu<\/a><\/p> <\/p> Guidance on duty-free allowances: https://www.gov.uk/duty-free-goods<\/a><\/p> <\/p>