Last week HMRC met via the Joint Customs Consultative Committee to provide an update on the status of the Northern Ireland Protocol. Chartered Accountants Ireland was in attendance and impressed upon HMRC that the Trader Support Service must continue beyond the end of 2022 and it is important that the reimbursement scheme (which will allow for reclaims of tariffs where these are paid and goods become subsequently not at risk) is established as soon as possible. HMRC also subsequently sent an email confirming the current position with the Protocol.
At present the key message is that there is no timeline for any changes which may be made and there is no confirmation of how long any changes will take to implement. However, businesses will be provided with a notice period in respect of any changes. Deciphering what is at risk and not at risk will be key to the process.