Return to Answer

@Peteris asks in a comment below this answer:

@Peteris asks in a comment below this answer:

The border between Ireland and Northern Ireland is a tax border because it is a border across which tax (VAT and excise) becomes due in specific circumstances.

@Peteris asks in a comment below this answer:

WTF [sic] is a tax border?

A tax border is a border across which tax become due.

The border between Ireland and Northern Ireland is a tax border because it is a border across which tax (VAT and excise) becomes due in specific circumstances.

Excise is the application of a duty (colloquially "a tax") usually levied at the point of production on goods that are widely available. Excise rates are published online.

To avoid border movements whose purpose is to illegally circumvent duty an excise border is necessary between Ireland and Northern Ireland.

• you transport them yourself
• will use them yourself or give them away as a gift
• have paid duty and tax in the country where you bought them

If you buy a barrel of petrol and have it moved for you over the border - for whatever reason - then duty is payable via EPSS.

Excise is the application of a duty (a tax) usually levied at the point of production on goods that are widely available. Excise rates are published online.

To avoid border movements whose purpose are to illegally circumvent duty, an excise border is necessary between Ireland and Northern Ireland.

• you transport them yourself
• you will use them yourself or give them away as a gift
• have paid duty and tax in the country where you bought them

If you buy a barrel of petrol and have it moved for you over the border - for whatever reason - then duty is payable via EPSS.