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There is currently a tax border between Ireland and Northern Ireland.

The tax border between Ireland and Northern Ireland is an excise border.

There is no customs border between Ireland and Northern Ireland while the UK remains in the EU because membership of the European Union involves membership of a Customs Union with a Common External Tariff.

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

Goods that commonly incur excise duty are tobacco, fuel and alcohol.

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

On the island of Ireland this tax border is managed without physical infrastructure for reasons of political tension. "Hardening" the border to mitigate fraud on the Ireland/Northern Ireland tax border is not possible.

For legal movements of goods duty revenue is collected via online payment system. For the UK this is the Excise Payment Security System (EPSS).

Duty goods do not incur additional duty charges when crossing the Irish border if:

  • 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

Another answer here highlighted the loss of revenue to the UK exchequer of up to £200 million each year due to fuel crossing the border meeting these criteria. Despite the headline it is perfectly legal for residents on one side of the border to fill up their vehicles on the other. The respective exchequers have no legal right to this revenue.

The focus for the tax border between Ireland and Northern Ireland is therefore the movement of duty goods for re-sale, usually in larger volumes.

For illegal movements of goods the tax border between Ireland and Northern Ireland is managed through North/South cooperation between police services: the PSNI in the North and the Garda in the South.

Intelligence is shared and coordinated cross-border operations are used, including but not limited to:

  • interdiction of illegal shipments/transhipments of duty goods
  • targeting of persons involved in such operations
  • use of marker systems to assist detection (eg. Accutrace S10 for fuel)
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