BREXIT: Information for the Economic Operators in UK and NI



In Article 126 of the Withdrawal Agreement provides for a transition period ending 31 December 2020. Until that date, Union law applies in its entirety to and in the United Kingdom.

At the end of the transition period, the Union rules on excise duties regulates in Directive 2008/118/EC will no longer apply to the United Kingdom.

When excise goods entry into the Territory of the Union from the United Kingdom or when excise goods departure from the territory of the Union to the United Kingdom, the provisions for import and export in accordance with Directive 2008/118/EC shall apply.

In importation on the territory of the country of excise goods from the United Kingdom they shall be subject to excise duty taxation, unless they are subject to excise duty suspension arrangement.




In accordance with Article 8 of the Protocol on Ireland/Northern Ireland, which is part of the Withdrawal Agreement, Union rules on excise duties will continue to apply in Northern Ireland after the transition period as regards goods so as to avoid a hard border between Ireland and Northern Ireland.

The movement of excise goods between the Union and Northern Ireland will be treated as intra-Union movements (COMMISSION IMPLEMENTING REGULATION (EU) 2020/1811/01/12/2020).

Consequently, for economic operators established in Northern Ireland intending to move excise goods under duty suspension arrangement to and from Member States, it is necessary to be registered and authorised in SEED as well as use the Union excise procedures and the EMCS.

While the UK economic operators use the code ‘GB’, Northern Ireland has no specific code under this system. It is appropriate to use the code ‘XI’ as to distinguish economic operators in Northern Ireland carrying out movement of excise goods.

More information you can find in COMMISSION IMPLEMENTING REGULATION (EU) 2020/1811 of 1 December 2020 amending Regulation (EC) No 684/2009 as regards the identification of economic operators in Northern Ireland which is published on English language and on Bulgarian language on internet address: