Question to the HM Treasury:

To ask His Majesty's Government whether goods manufactured in China that are moved by a company in Great Britain to a company in Northern Ireland for sale in Northern Ireland are subject to (1) any EU tax or duty, or (2) any compliance procedures, under the Windsor Framework.

Goods manufactured outside the UK or EU that are in free circulation in Great Britain are only subject to duty when moved to Northern Ireland if they are considered to be ‘at risk’ of entering the EU. Goods that are subject to trade defence measures are treated as ‘at risk’.

In these scenarios, the Windsor Framework provides a means to offset these costs. If goods do not subsequently enter the EU, the Duty Reimbursement Scheme can be used to claim back the full amount. The Customs Duty Waiver Scheme is also available for traders to waive the duties up to certain thresholds, regardless of the ultimate destination of the goods.