Robert Troy (Longford-Westmeath, Fianna Fail)
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251. To ask the Minister for Finance the measures that are in place to ensure that materials from United Kingdom passing through Northern Ireland to the Republic of Ireland are captured for customs and excise to ensure a level playing field; and if he will make a statement on the matter. [4027/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that as provided for in the Protocol on Ireland and Northern Ireland, goods imported into Northern Ireland from the rest of the United Kingdom or any other third country are subject to EU Customs rules, procedures and formalities. The application and implementation of the Protocol, including the collection of Customs duties and other taxes, is the responsibility of the United Kingdom authorities with oversight from EU officials who have been carrying out this work in Northern Ireland since January 2021.

For goods destined for the Irish market, the Protocol allows for two Customs clearance options when bringing goods from Great Britain, through Northern Ireland. Traders can complete the import formalities, including the payment of any tax and duties owing, in Northern Ireland and then move the goods to Ireland or they can use the transit procedure to move the goods to an approved premises in Ireland and complete the import formalities in Ireland before the goods leave the approved premises.

Where goods are moved through Northern Ireland to Ireland under the transit procedure, import declarations are lodged to Revenue’s Automated Import System (AIS). All Customs declarations are risk analysed and Customs duties and other taxes, e.g., VAT, are secured before the goods are released from the approved premises. The clearance procedures are supplemented by Revenue’s compliance regime which includes Customs post-clearance checks and audits. This provides further assurance that traders comply with their tax and duty obligations.