Since the new EU-UK Trade and Cooperation Agreement became operational from 1 January, all exports from the UK to the EU have been subject to greater processes and procedures, including customer border checks, increased documentation, and import VAT.
There is also additional complexity on how the tariffs will work for Northern Ireland and the border in place between Northern Ireland and ROI. The Northern Ireland Protocol, which came into force on 1 January, means product shipped to Northern Ireland will need export documentation, including a separate Northern Ireland CE marking arrangement to demonstrate conformity with the relevant technical requirements. In some cases, if the product is at risk of moving to the Republic of Ireland, tariffs may be payable, according to the UK Fashion and Textile Association.
A growing number retailers, including Debenhams and John Lewis, have suspended customer deliveries into the EU, including the Republic of Ireland, as they