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UK Internal Trade: Northern Ireland

Question for Treasury

UIN HL941, tabled on 9 June 2021

To ask Her Majesty's Government what is their most recent assessment of the total cost to UK businesses of EU tariffs being applied on goods entering Northern Ireland from elsewhere in the United Kingdom.

Answered on

23 June 2021

The Northern Ireland Protocol is clear that Northern Ireland is fully part of the UK’s customs territory. As such, there should be no tariffs on internal UK trade and tariffs should only be charged if goods are destined for Ireland or the EU Single Market more broadly, or if there is a genuine and substantial risk of them ending up there. Traders are able to declare goods ‘not at risk’ and therefore face no duty if their goods are for sale to, or final use by, end consumers located in the UK that are brought into Northern Ireland by a trader authorised under the UK Trader Scheme.

The Government has also made full use of provisions in the Protocol to waive tariffs on goods moving from Great Britain to Northern Ireland, even where they are classified as ‘at risk’ of entering the EU market. In addition, the Government will establish a reimbursement scheme for goods that attract a tariff, but which can subsequently be shown to have remained in the UK customs territory.

In order to help traders moving goods, the Government has also provided £270 million to support businesses trading between Great Britain and Northern Ireland through the Trader Support Service. More than 39,000 traders have registered for this free to use service which provides education for traders and can complete customs declarations on their behalf.

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