The European Commission has today launched four new infringement procedures against the United Kingdom for not complying with significant parts of the Protocol on Ireland / Northern Ireland
1. Failing to comply with the applicable customs requirements, supervision requirements and risk controls on the movement of goods from Northern Ireland to Great Britain.
2.Failing to notify the transposition of EU legislation laying down general EU rules on excise duties,
3. Failing to notify the transposition of EU rules on excise duties on alcohol and alcoholic beverages.
4. Failing to implement EU rules on Value Added Tax (VAT) for e-commerce, namely the Import One-Stop Shop (IOSS).