UK tariffs apply to the importation of goods directly into Northern Ireland, unless the goods are later transferred to the EU. Here too, the position is influenced by the ratification of a free trade agreement between the EU and the United Kingdom. Emergency measures without agreement have been suspended for the time being, but the amendment of the EU law (withdrawal agreement) 2019-20 prohibiting the extension of the transition period increases the risk of a non-agreement situation at the end of 2020. Most trade experts believe that eleven months are extremely optimistic for the negotiation and conclusion of a free trade agreement, and without the possibility of extension, no-deal is still possible. While it can be proven that the goods remain in Northern Ireland, there are measures to allow a possible refund of the duties paid. This position will also depend on the ratification of a free trade agreement between the UK and the EU. Trade between Ireland and Great Britain must be subject to the expiry of the transition period, including in cases where a free trade agreement is concluded, import and export declarations. A free trade agreement will not remove many barriers to the smooth flow of Brexit-related trade, such as customs documents and potential regulatory controls If no free trade agreement is reached at the end of the transition period, it remains to be seen whether the UK would renew its non-agreement plans and eliminate, on a temporary basis, , tariffs on a wide range of products imported into the UK. This will also include countries within the EU if, at the end of the transition period, during which no non-agreement is reached, no trade agreement has been reached between the UK and the EU. If the UK agrees to a free trade agreement with another country, it could be open to Northern Ireland to be part of that agreement. From 1 January 2021, the UK Global Tariff (UKGT) will replace the EU`s common external tariff.

It applies to all imports from countries for which the United Kingdom does not have a trade agreement. This article describes what happens when you receive services from the UK or services in the UK. Until 31 December 2020, the UK remains part of the European market and customs union. During this transitional period, the EU and the UK are trying to negotiate a new trade agreement. More information on the withdrawal agreement, the transition and the new agreement to be negotiated is available on the website of the Finnish Prime Minister`s Office. Answer: The free trade agreement focuses on deliveries of goods, not services (although the WTO General Agreement on Trade in Services (GATS) exists. As a result, the way services are accounted for across all channels will change significantly for VAT purposes, whether or not it is a deal. The UK Withdrawal Agreement came into force on 1 February 2020.

The agreement will automatically reduce all cooperation on the basis of the UK`s former eu membership. However, the agreement does not contain any provisions on the UK`s future relationship with the EU.