Powered by Lexis+®
Jurisdiction(s):
United Kingdom

Northern Ireland: application of UK tariff rate quotas under Joint Committee Decision 1/2024; goods covered, eligibility criteria and commencement

Practice notes
imgtext

This Practice Note sets out practical guidance on the 16 May 2024 amendments to the Joint Committee’s Decision No 1/2023. In particular, it explains how those amendments apply in Northern Ireland, concentrating on the change under which Northern Ireland now benefits from the UK’s tariff rate quotas rather than the EU’s tariff rate quotas.

Introduction

Following Brexit, the EU and the UK concluded the EU‑UK Withdrawal Agreement. Within that accord, the parties adopted the Northern Ireland Protocol. The Protocol was intended to protect the EU’s internal market; however, it gave rise to a variety of challenges for Northern Ireland which, had it remained unchanged, would have become unworkable. Accordingly, the EU and UK entered talks with the aim of identifying remedies to the problems the Northern Ireland Protocol created. In February 2023, the EU and UK reached an agreement known as the Windsor Framework. The Windsor Framework was designed to overcome the difficulties encountered under the Northern Ireland Protocol, predominantly to secure the seamless movement of goods between the UK and Northern Ireland. These arrangements sought to address the issues the Northern Ireland Protocol presented and to provide a workable basis for trade processes there...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
Web page updated on 21/05/2026

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow