BREXIT: END OF TRANSITION PERIOD FOR THE UNITED KINGDOM, PROTOCOL ON IRELAND / NORTHERN IRELAND AND INTRASTAT DECLARATIONS
The United Kingdom withdrew from the European Union on 31/1/2020 on the basis of the Withdrawal Agreement, which provides for a transition period that is to end on 31/12/2020. Asfrom1/1/2021 transactions in goods with the United Kingdom (except Northern Ireland) will be declared on customs declarations.
In accordance with the Protocol on Ireland/Northern Ireland,transactions in goods with Northern Ireland will be declared on INTRASTAT declarations.
In INTRASTAT declarations the country code “ΧΙ” must be entered under the Country of Consignment Code (for arrivals) and under the Country of Destination Code(for Dispatches), for transactions in goods with Northern Ireland.
Regarding the Country of Origin Code in INTRASTAT Arrival declarations,if the country of origin is the United Kingdom (except Northern Ireland) the country code to be entered is “ΧU”, whereas, if the area of origin is Northern Ireland, the country code to be entered is “ΧΙ”.
