A fiscal warehouse is a facility where certain goods can be traded VAT-free. Fiscal warehouses will continue to operate in both Great Britain and Northern Ireland and in most cases, transactions within, or between, UK warehouses will be able to continue to be treated as VAT-free. However where goods are moved between a fiscal warehouse in Great Britain and a fiscal warehouse in Northern Ireland, this will not be treated as a VAT-free movement. The goods would have to exit the fiscal warehouse in Great Britain and be subject to the appropriate VAT, before entering the fiscal warehouse in Northern Ireland.