Brexit & your business

• NI companies will continue to follow EU rules on the movement of goods;
• There will be no new regulatory checks, no change at the border, no new paperwork and no tariffs in respect of trade in goods between NI and EU member states;
• NI businesses will also have unfettered access to the GB market in respect of qualifying goods;
• The UK Government’s Command Paper ensures that for “qualifying goods” (which at present means goods in free circulation in NI but expected to be tightened mid 2021 to mean goods of NI origin) there will be no declarations, tariffs, new regulatory checks or customs checks, or additional approvals for Northern Ireland goods to be placed on the UK market;
• Whilst there are a number of benefits for NI businesses arising from the Protocol, the Protocol also means that goods, such as food and animal products, arriving in NI from GB are now subject to a range of new controls and checks;
• The movement of goods from GB into NI will be treated as an import into the EU and full digital import declarations are now required regardless if no tariffs apply. Once goods are cleared through the import process they are then in free circulation in the EU.

• The Common Travel Area (CTA) Agreement between the UK and Ireland ensures that UK and Irish citizens have the right to live and work in the UK post December 2020. However, any non UK or Irish citizens will need to apply for settled status under the EU Settlement Scheme in order to ensure that they remain eligible to work in the UK from 1 January 2021;

• For those not resident in the UK prior to 31 December, and therefore not eligible to apply under the EU settlement scheme, a new immigration points based system has been introduced where employers wish to sponsor a non-UK and non-Irish citizen. The points based system will introduce new minimum salary requirements and take relevant skills into consideration.

• What happens at end of the immigration grace period on 30 June 2021 - The following has issued from the Home Office –
o The deadline for applications to the EU Settlement Scheme [EUSS] by EU, EEA, or Swiss citizens resident in the UK by 31 December 2020 is 30 June 2021.

o From 1 July 2021, employers will no longer be able to accept the passports or ID cards of EU, EEA, or Swiss citizens as valid proof of right to work.

For more informations visit: https://www.gov.uk/guidance/coronavirus-covid-19-eu-settlement-scheme-guidance-for-applicants

• As of 11pm on 31 December 2020, the transition period ended and the UK entered into a new trading relationship with the EU, under the EU‐UK Trade and Cooperation Agreement (TCA), The TCA contains a number of important provisions that will impact NI tourism & hospitality businesses and the tariffs that they pay on the movement of goods between NI/ EU and GB;
• The Trade and Cooperation Agreement (TCA), allows businesses to benefit from preferential rules (i.e. no tariffs or quotas), on the movement of goods of UK origin when moving to the EU/NI or EU origin when moving to GB. Goods that are not deemed to have originated in the UK, when moving from GB to NI, can still be traded but they will not be entitled to benefit from preference under the TCA and other options, such as the UK Trader Scheme or the opportunity to waive tariffs, need to be considered if any applicable tariffs are to be avoided;
• Under the TCA, a product will be considered “originating” if It is “wholly obtained” in the EU/ UK, it is produced in the EU/ UK exclusively from originating materials, or it has been substantially transformed in line with the relevant Product‐Specific Rule included in the TCA. The TCA also contains detailed rules around what constitutes sufficient processing to change the origin of a good.