Published on 28 September 2026, this weekly cross-border digest summarizes critical developments affecting trade between Ireland, Northern Ireland, and Great Britain under the Windsor Framework. Key updates include the extension of the ‘green lane’ trusted trader scheme to additional product categories, new HMRC guidance on VAT accounting for goods moving under the Northern Ireland Protocol, and the EU’s proposal for a simplified customs declaration regime for SMEs. The digest also covers recent Joint Committee decisions on regulatory alignment and state aid notifications.
Key Takeaways
- Green Lane Expansion: The trusted trader scheme now covers agri-food products and pharmaceuticals, reducing physical checks and paperwork for certified businesses moving goods from Great Britain to Northern Ireland.
- VAT Accounting Simplification: HMRC has introduced a postponed VAT accounting mechanism for imports into Northern Ireland from Great Britain, aligning cash flow treatment with domestic transactions.
- SME Customs Relief: The EU’s proposed simplified declaration regime would allow Northern Ireland SMEs to file reduced-data customs entries, lowering compliance costs for low-value consignments.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement