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From the 1st January 2021, if goods are transported into Northern Ireland (NI) from the United Kingdom (UK) or a country outside of the EU, they may be subject to EU customs duty.
To help improve air quality, an Ultra Low Emission Zone (ULEZ) operates 24 hours a day, 7 days a week, every day of the year, except Christmas Day (25 December), within the same area of central London as the Congestion Charge.
The BVLRA has engaged with HMRC to clarify the treatment of combination vehicles and has prepared this guidance note giving the current position to create maximum clearness for members.
The aim of this guide is to provide support and guidance to BVRLA members on the running of their operations during the Covid-19 pandemic.