The government has published a command paper The UK’s approach to the Northern Ireland Protocol, setting out ‘how the Protocol can be implemented in a way that would protect the interests of the people and economy of Northern Ireland (NI), ensure the effective working of the UK’s internal market, provide appropriate protection for the EU single market and uphold the rights of all NI’s citizens’.
In relation to UK customs territory, the paper covers a number of key points:
the government’s priority is to protect NI’s place in the UK customs territory, in line with article 4 of the Protocol;
the Protocol does not create ‘any kind of international border in the Irish Sea between Great Britain and NI’;
trade going from NI to the rest of the UK should continue as it does now, with ‘no additional process or paperwork and there will be no restrictions on NI goods arriving in the rest of the UK’;
where trade goes from the rest of the UK to NI, no tariffs will be applied on good which remain within the UK customs territory. Only goods ultimately entering Ireland or the rest of the EU, or at clear and substantial risk of doing so, will face tariffs;
any limited additional processes on goods arriving in NI will be applied using ‘all flexibilities and discretion’ with ‘no new physical customs infrastructure’ although some existing entry points for certain goods will be expanded.
The paper sets out the government’s four-point plan to deliver these priorities:
NI businesses will have unfettered access to the rest of the UK internal market (to be enshrined in legislation in time for 1 January 2021).
No tariffs on internal UK trade. Tariffs will only be charged where goods are destined for Ireland or the EU, or if there is a ‘genuine and substantial risk of them ending up there’.
No new customs infrastructure in NI. Some new administrative processes will, however, apply for traders, including new electronic import declaration requirements and customs safety and security information for goods entering NI from the rest of the UK. There will also be exceptions for agri-food, where some checks will be needed.
NI will benefit from UK trade deals.
On VAT and excise duties rules, NI will maintain alignment with some EU administrative processes for goods but will remain part of the UK VAT and excise system. The paper notes: ‘The government is confident that we can use the flexibilities available, in the context of the wider commitments to NI’s place in the UK internal market, to implement these aspects of the Protocol in a way which minimises new costs and burdens on businesses in NI.’
The government has published a command paper The UK’s approach to the Northern Ireland Protocol, setting out ‘how the Protocol can be implemented in a way that would protect the interests of the people and economy of Northern Ireland (NI), ensure the effective working of the UK’s internal market, provide appropriate protection for the EU single market and uphold the rights of all NI’s citizens’.
In relation to UK customs territory, the paper covers a number of key points:
the government’s priority is to protect NI’s place in the UK customs territory, in line with article 4 of the Protocol;
the Protocol does not create ‘any kind of international border in the Irish Sea between Great Britain and NI’;
trade going from NI to the rest of the UK should continue as it does now, with ‘no additional process or paperwork and there will be no restrictions on NI goods arriving in the rest of the UK’;
where trade goes from the rest of the UK to NI, no tariffs will be applied on good which remain within the UK customs territory. Only goods ultimately entering Ireland or the rest of the EU, or at clear and substantial risk of doing so, will face tariffs;
any limited additional processes on goods arriving in NI will be applied using ‘all flexibilities and discretion’ with ‘no new physical customs infrastructure’ although some existing entry points for certain goods will be expanded.
The paper sets out the government’s four-point plan to deliver these priorities:
NI businesses will have unfettered access to the rest of the UK internal market (to be enshrined in legislation in time for 1 January 2021).
No tariffs on internal UK trade. Tariffs will only be charged where goods are destined for Ireland or the EU, or if there is a ‘genuine and substantial risk of them ending up there’.
No new customs infrastructure in NI. Some new administrative processes will, however, apply for traders, including new electronic import declaration requirements and customs safety and security information for goods entering NI from the rest of the UK. There will also be exceptions for agri-food, where some checks will be needed.
NI will benefit from UK trade deals.
On VAT and excise duties rules, NI will maintain alignment with some EU administrative processes for goods but will remain part of the UK VAT and excise system. The paper notes: ‘The government is confident that we can use the flexibilities available, in the context of the wider commitments to NI’s place in the UK internal market, to implement these aspects of the Protocol in a way which minimises new costs and burdens on businesses in NI.’
