‘At Risk’ Goods

Jan 12, 2021


From 1 January 2021, businesses will need to make customs declarations and may need to pay tariffs when bringing goods into NI from GB (in some cases despite the free trade agreement) or from countries outside of the EU. Whether these businesses have to pay duty, and how much that duty is, will depend on where the goods are coming from and if they are “at risk” of onward movement to the EU.

The free trade agreement reached between the EU and UK means no tariffs arise which on the surface would appear to mean that the “at risk” issue is somewhat reduced. However, goods can still be deemed at risk when they enter NI from outside of the EU or when goods which did not originate in GB enter NI from GB. We are engaging with various stakeholders on this issue and the impact it is having on supply chains and will update members in due course.