...

Tariff

Will all currently zero rated ‘Tariff preferences’ (ACP etc) continue to be zero rated?

...

The three order numbers I’ve set out below are ones I recognise as belonging to Tariff Quotas. From the end of the transition period order numbers will start 05.xxxx rather than 09.xxxx, but the last four digits will remain the same.

091558 – Sparkling wine from North Macedonia. This quota has been agreed as part of the UK’s Partnership Trade and Cooperation Agreement with North Macedonia. The new UK order number will be 051558.

091892 – Wine from South Africa. This quota has been agreed as part of the UK’s Economic Partnership Agreement with SACU nations and Mozambique. The new UK order number will be 051892.

091893 – As above. The new UK order number will be 051893.

Details of all the trade agreements with non-EU countries can be found here. A list of the UK quotas available from 2021 will be published on gov.uk before the end of the year once relevant legislation has been published.

When the new page is published, as soon as we know about it this page will be updated with the link to it.HMRC have since published the following page: Gov.uk: Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020

And…Gov.uk: Duty suspensions and tariff quotas from 1 January 2021

EMCS

Undischarged ARCs at the end of transition

...

See: Gov.uk: Importing and exporting wine from 1 January 2021

Moving goods in to GB from NI

See:

Gov.uk: Trading and moving goods in and out of Northern Ireland from 1 January 2021

Gov.uk: Moving qualifying goods from Northern Ireland to the rest of the UK

Goods out

From 1 January 2021, will orders for goods being despatched to the EU switch to using the ‘Export’ Stock Movement Type?

...