England has been a third country since January 2021 and there is again a customs border between the United Kingdom and the EU.
There is a special regulation for Northern Ireland, it is still treated as an EU member state.
This means that for Northern Ireland:
- none Customs declaration,
- normal sales tax handling,
- and the Intrastat declarations (code XI).
For the United Kingdom (UK) the Licensing requirements in export control and changes in preferential rights.