To ask the Secretary of State for International Trade, what assessment she has made of the level of risk that EU tariffs will be applied by default to all goods travelling to Northern Ireland from outside the UK and EU in the event that the system for applying both (a) UK and (b) EU tariffs is not operational by 1 January 2021.
The discussions with the European Union on the Protocol have begun; the first Northern Ireland Specialised Committee took place on the 30th April. We will continue to engage constructively in those fora to ensure a pragmatic and proportionate implementation of the Protocol.
We expect the European Union tariff to only be payable on goods that are deemed to be at risk of subsequently moving into the European Union. The criteria for determining which goods are ‘not at risk’ is a matter for consideration at the Joint Committee.