This gov.uk decision engine tool can help you to identify the best options available to you to remove tariffs on GB-NI trade including:

  1. EU Common External Tariff – Check if the EU’s Most Favoured Nation (MFN) rate is zero – as set out in the EU Common External Tariff (CET). If it is, you will not be required to pay any
  2. UK Trader Scheme – Check if your goods can be declared not ‘at risk’ and you are eligible for the UK Trader Scheme
  3. Preferential rules of origin – Check if you can claim preferential tariffs, as a result of the EU-UK TCA, to reduce the tariff to zero
  4. Duty waiver – Check if you fall within the ‘de minimis’ threshold and are able to a claim a waiver if your goods are ‘at risk’

If none of the above applies, and your goods are ‘at risk’, you will be subject to the EU Common External Tariff on the goods you move into NI and be liable for the associated duties (unless you use a customs special procedure).

If you would like to know more, please watch this webinar where TSS covers each of the above options in detail, available on NICTA.