Updated: Dec 29, 2019
Confusion as to the trade rules and regimes applicable between Northern Ireland (NI), part of the UK and the Republic of Ireland (RoI), its independent neighbour have required the UK government to clarify how trade will work post Brexit,
The provision for Northern Ireland (GB) – Republic of Ireland (IR) have been made available. The government is committed to having no hard border, and for that reason, the government has announced a temporary unilateral approach for checks, processes, and tariffs.
Rules post Brexit
There are five principles:
1. There will be no new requirements on checks for goods moving between NI and RoI (Republic of Ireland).
2. Companies do not need to make customs declaration into HMRC unless the goods are controlled, licensed or liable to excise duty.
3. The temporary UK Tariff regime does not apply for goods moving between RoI and NI. The EU tariff applies.
4. However, if goods have been imported to NI from another EU country, the temporary tariff will apply.
5. If goods are moved from NI to RoI or any other EU country, the EU Tariff will apply.