There's just days until the Northern Ireland protocol enters into force on 1 Jan. The Joint Committee has made it's decisions, the UK and EU have agreed an FTA (the TCA), and the UK have announced lots of new schemes, but what does this all mean for the Irish Sea Border ⛴️🚛🧵

Tariffs💵The Joint Committee already agreed that most goods moving GB-NI that are for sale or final use in NI will not be subject to tariffs. Businesses will need to register for the UK Trader Scheme to certify that their goods qualify.

Registrations for the UK trade scheme opened on 15 December so cutting it a bit fine. But the JC decision allows for any applications to the scheme to be provisionally approved for up to 4 months. The zero-tariff UK-EU deal has relieved some of the strain on the scheme because..

A lot of goods moving GB-NI will qualify for tariff-free access whether the goods are staying in NI or going to the EU, so many businesses may not bother using it. But it could still be important for goods who don't meet the Rules of Origin threshold

Customs formalities 📑 The same paperwork, including customs declarations, will be required on goods going GB-NI as going GB-EU. The UK-EU have agreed some simplifications in the TCA & UK officials applying EU law in NI will no doubt be as light touch as possible.