HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ Lord Kinnoull

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HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ Lord Kinnoull Chair of the European Union Committee House of Lords London SW1A 0PW 26 March 2021 Dear Charles, EU COM (2020) 2191: amending Delegated Regulation (EU) 2015/2446 as regards the time-limits for lodging entry summary declarations and pre-departure declarations in case of transport by sea from and to the United Kingdom of Great Britain and Northern Ireland, the Channel Islands and the Isle of Man. Thank you for your letter dated 10 March regarding the above Explanatory Memorandum (EM). You asked when an assessment will be available of the volume of goods for which export declarations will be required. The declarations in the Joint Committee with legal standing confirm that the Protocol does not require export or exit declarations for internal UK movements except in extremely limited circumstances. The Government is working with relevant administrations to monitor these volumes against other data on overall NI to GB movements. On your question about Commission Vice-President Šefčovič’s letter, the Government is working to ensure that the relevant authorities have access to equivalent information and reciprocal data sharing on Northern Ireland to Great Britain movements and is making positive progress. The 24-hour notification period you outlined in your letter is for the movement of live animals and animal products subject to sanitary and phytosanitary (SPS) controls, and is required under EU regulation 2019/1013. Article 1(2) of that regulation provides a derogation for consignments where logistical constraints prevent compliance with the 24-hour time limit to allow a period of pre-notification of at least four hours. The UK Government engages regularly with its Irish counterparts through cross-Whitehall and departmental fora. Finally, you asked about goods imported into Great Britain and then transported to Northern Ireland or Ireland. I can confirm that under the EU–UK Trade and Cooperation Agreement (TCA) goods that enter free circulation in GB from the EU cannot claim preferential duty when moved to Northern Ireland or Ireland unless they have been processed into a product with UK origin under the TCA rules of origin. If the goods are moved to Northern Ireland, there will be no tariffs to pay unless they are at risk of OFFICIAL moving to EU. The Trader Support Service will support traders to make this movement. In addition, there are a range of customs facilitations available to traders to assist with the movement of third-country goods through GB, including transit, customs warehousing and returned goods relief. The Government intends to engage further with the EU on rules of origin and customs procedures via the Trade Specialised Committee on Customs Cooperation and Rules of Origin committee later this year. It has provided guidance and support which is available to all UK businesses to ensure tariffs are correctly applied on all processed and non- processed goods. I am copying this letter to Sir William Cash MP, Chair of the Commons European Scrutiny Committee; Dee Goddard, Clerk to the Lords Committee; Foeke Noppert, Clerk to the Commons Committee; Les Saunders, Cabinet Office; and James Chandler, HM Treasury. As ever, RT HON JESSE NORMAN MP OFFICIAL .

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