Official guidance from the UK government is that, under a no-deal, goods from the RoI entering NI will be exempt from any tariffs, sanitary and phytosanitary (SPS) controls or customs controls. If goods are to continue to Great Britain via ferry from NI, the same procedures that will be in place at other UK ports will be applicable. This is part of the UK government’s commitment to no infrastructure or controls at the Irish border. It is expected Ireland will apply tariffs, SPS and customs on NI goods entering RoI to protect the EU single market – details are yet to be published from the Irish government.
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