EU tariffs may apply to goods brought into NI from GB if there is a risk that the goods will subsequently be moved to the EU. If it can be proven that goods stay in NI, the Joint Committee set up under the Protocol agreed that there would be measures to allow for exemptions, or a potential reimbursement of duties paid. There has been commentary and some guidance on the exemptions but little in the way of guidance on how the reimbursement scheme will work.

Businesses have reported to us in many instances they have to declare the goods at risk (and pay the associated tariffs) at time of import and subsequently the goods are deemed not at risk. We have written to HMRC seeking clarity for these businesses on how this reimbursement scheme will work as the process of declaring goods at risk and then seeking a refund has in many cases significant cash flow implications.