Question to the Cabinet Office:
To ask the Minister for the Cabinet Office, whether tariffs for at-risk goods will be processed at the ports between Great Britain and Northern Ireland once the Protocol comes into force on January 1st 2021.
Article 185 of the Withdrawal Agreement Protocol on Ireland/Northern Ireland sets out the provisions of the Protocol which take effect as of the end of the transition period. The Government's approach to the application of the Protocol is set out in the Command Paper, published in May 2020, including that internal UK trade should not be liable for tariffs. Additional guidance will be set out later this month.