What you need to know about the end of the Northern Ireland grace period

It was today revealed that the European Commission is unlikely to accept the Government’s proposition of a two-year extension to the Northern Ireland grace period.


With reports suggesting that the Union will consider a three-to-six-month extension at best, what does this mean for businesses transporting goods into Northern Ireland?


What is the Northern Ireland grace period?

Announced hours before the end of the Brexit transition period, the Northern Ireland grace period exempts businesses transporting certain goods – such as meat and dairy products – into Northern Ireland from customs processes until 01 April 2021.


When will the grace period end?

The grace period is unlikely to be extended for a further two years. Reports suggest that the grace period will be extended by three months, putting the end date in July, to a maximum of six months, moving the end date to October.


What will happen at the end of the grace period?

Whether it is July, October, or somewhere in between, the end of the grace period will bring the Northern Ireland protocol into force.


The protocol was originally imposed to prevent controlled goods from moving into the European Union via Northern Ireland without following the correct customs processes.


This means certain goods coming into Northern Ireland ports will become subject to strict EU customs rules, despite the Brexit deal allowing for tariff-free trade.


The processes and new requirements include:

- Firms sending products of animal origin – such as meat, fish, eggs and dairy – to Northern Ireland will be legally required to complete Export Health Certificates (EHC) to ensure they meet EU standards. A vet or similar professional must sign off every consignment.
    -Some meat products, like sausages, have a six-month grace period before customs processes come into force.

- Firms will need to complete customs declarations for commercial parcels entering Northern Ireland.

- Personal parcels carrying goods valued at £135 or less do not need to be declared, but parcels containing excise goods, such as alcohol, do.

- More information on all of the new customs processes can be found here.

Get expert help today

To discover how these changes will affect your business, please get in touch with our expert Brexit advisory team today.

Accountant Cost in Northampton

How Much Does an Accountant Cost in Northampton?

By Dexter Stevens • October 29, 2026
Discover accountant costs in Northampton, what affects fees and what accounting packages include. Contact 10CA for a tailored quote.

Autumn Budget 2026

By Charlie Flockhart • October 28, 2026
The 12 months since the last Budget was delivered have seen significant change. A more challenging global macroeconomic outlook, yet more inflationary pressures...

Are your finances at risk of cyber-attack? Planning for the worst

By Charlie Flockhart • October 5, 2026
According to the latest Hiscox Cyber Readiness Report, almost two in five small businesses in the UK suffered a successful cyber-attack in the last year, with each attack costing an average of £26,650. Globally, cyber incidents cause around 32 hours of operational disruption a year on average. Cyber-attacks are no longer exceptional events, being viewed more as recurring costs, so businesses must prepare themselves financially for the impact. How should you prepare your finances in advance of a cyber-attack? A cyber-attack is slowly and sadly becoming a reality for many SME owners across the UK. To prepare, business owners should assess the potential financial risk a cyber-attack poses and forecast cash flow to ensure their business can survive one. It could also be beneficial to value your data assets to estimate the worth of any lost revenue and recovery expenses. Business owners may also want to keep offline playbooks. These are secure, printed offline copies of critical financial contacts, account numbers and recovery protocols to ensure that your business has key information in the event of a cyber-attack. Additionally, your business should establish strict double-check procedures for unusual payment requests or changes to supplier details to prevent business email compromise. You should also factor cyber insurance premiums into your operational risk management to ensure that you are prepared for any eventuality. What should you do to get your finances back in check after a cyber-attack? Should the worst-case scenario happen, once you are back on track, the first thing you should do is speak with your accountant. Your accountant will help you to calculate the exact monetary value of damaged assets, lost revenue and stolen money so that you know exactly where your business stands. They will then review your financial data and your tax records to establish a baseline for recovery and determine if the business can continue or if restructuring is necessary. Accountants can also help during complex cyber insurance claims by submitting the required evidence to ensure fair financial assessments of the business interruption costs. Once you have received any insurance payments, an accountant can advise on the tax implications.  How can we help? Cyber-attacks are becoming more prevalent for businesses up and down the UK. That is why it is imperative that you receive advice on how you can best prepare your finances in a worst-case scenario. Our team of accountants can help you to prepare your business for a cyber-attack and in the event of a cyber-attack, we can help you pick up the financial pieces. Get in touch with our team for support with preparing your business for a cyber-attack.