Question:
A beef farmer in the Republic of Ireland (ROI) who sends cattle for slaughter to factory in Northern Ireland (NI). The final chilled product is destined for the UK retail market
1) What does the farmer need to do from a customs perspective in order to move cattle in 2021 to the factory in NI?
Trade with NI will be the same post-1 January 2021 as it is today. No customs or health checks or documentation required.
2) From a customs perspective, what does the NI beef processor have to do in order to sell final product to UK retailers?
As part of the NI protocol, NI will operate the rules of the EU’s Single Market and Customs Union. The British government has promised NI traders “unfettered access” to the GB market for qualifying goods.