Source: European Parliament
Northern Ireland is part of the United Kingdom’s (UK) customs territory. Exports from Northern Ireland are therefore subject to tariffs imposed on the UK by other countries.
The EU countermeasures taken in response to the United States (US) tariffs only concern imports of US originating goods into the EU.
They were not envisaged to target Northern Ireland. Therefore, no impact assessment has been carried out on the specific effects of the tariffs and countermeasures on Northern Ireland.
For goods imported into Northern Ireland, EU customs and trade rules apply under the Windsor Framework — avoiding a hard border on the island of Ireland.
It is to be noted that if traders in Northern Ireland can prove that the goods did not enter the EU market, they can claim reimbursement of the duty paid to the UK, from the UK. This is a solution foreseen under the Windsor Framework.
The Commission and relevant UK authorities are in contact and continue to exchange regularly.