The transition period ends on 31 December 2020. A border on the island of Ireland will be avoided, with the UK performing EU border checks and controls on its behalf on goods coming in and out of NI. The importance of the Great Britain (England, Scotland, Wales) market is underlined by the fact that it accounts for two thirds of what Northern Ireland (NI) buys and sells. The guidance on this page represents the information currently available from government. The CBI will update this page as new information is released.
Key challenges for business
How will the rules for moving goods from GB to NI change after transition?
Unlike the rest of GB, goods from the EU will continue in free circulation, tariff free under the terms of the Northern Ireland Protocol. Whilst goods moving from Northern Ireland into Great Britain will not be subject to checks or controls provided they meet the definition of qualifying status for “unfettered access” (not as yet determined), goods moving from GB to NI will be subject to a number of new controls.
From 1 January 2021:
Goods entering Northern Ireland from Great Britain will be subject to certain checks and/or controls:
- EU Tariffs: Any goods ’at risk’ of onward movement to the EU (including the Republic of Ireland) will be subject to EU duties.
- Sanitary and phytosanitary (SPS): SPS checks will be applied at designated Border Control Posts in NI Ports to products of animal origin.
- Regulatory Compliance: Goods entering or leaving NI will be subject to EU Single Market rules.
- EU Customs Code: NI will apply the EU Custom Code, meaning that goods moving into NI will require an import declaration, a safety & security declaration and a transit accompanying document. However, a new ’Trader Support Service’ will be in place to assist with new administrative processes in moving goods from GB to NI (further details below).
- VAT: NI will continue to apply EU VAT rules, but will remain in the UK VAT regime (further details are awaited on what this means operationally)