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<p>The UK Government’s priority in relation to Northern Ireland is meeting its commitment
to avoid a hard border and ensure no new physical infrastructure or related checks
and controls. Therefore, under the temporary approach to the NI border announced by
the Government in the event of no deal, consignments from Ireland will not be subject
to a tariff when entering Northern Ireland. This approach reflects the unique circumstances
of the land border and the Government’s commitment to preserving the Belfast (Good
Friday) Agreement in full.</p><p> </p><p>HMRC will support businesses who are moving
goods across the border legitimately, including businesses that continue to use the
routes they use today. For goods entering Northern Ireland from Ireland, including
where the ultimate destination is Great Britain, provided traders choose routes for
commercial reasons not connected with an avoidance purpose, tariffs will not be due
and tariff rate quotas will not apply.</p><p> </p><p>However, if traders divert goods
through Ireland and Northern Ireland with the main purpose of avoiding customs duty
HMRC will have the power to require them to pay the UK’s tariff, wherever the goods
are from. HMRC will continue to enforce compliance on an intelligence-led basis to
ensure trade is consistent with the requirements set out in legislation.</p><p> </p><p>HMRC
remains committed to promoting compliance and tackling avoidance and evasion and would
take steps to ensure that this temporary arrangement is not abused.</p>
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