Implementing the Brexit deal will involve border checks on goods entering Northern Ireland from Great Britain but there will be no new customs infrastructure, according to the U.K. government.
A Cabinet Office paper published on May 20, outlining the government’s approach to the protocol to the EU withdrawal agreement, focuses on customs and trade.
The paper notes that article 4 of the protocol, designed to prevent a hard border on the island of Ireland, is “clear that Northern Ireland is fully part of the U.K.’s customs territory.” U.K. authorities will apply EU customs rules to goods entering Northern Ireland, enabling the collection of tariffs on goods at risk of entering the EU’s single market at the port of entry, rather than at the land border that forms the legal boundary between the U.K. and EU customs territories.
My news story for Tax Notes, May 21 (paywall):
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