A deal between the UK and the EU providing for tariff- and quota-free trade matters for Northern Ireland even with the NI Protocol.

There are various reasons.

One that has attracted very little attention is... fish.

1/

Why? Because although the NI Protocol applies in the UK "in respect of Northern Ireland" this is 'not including the territorial waters of the United Kingdom'.

Fish landed in territory where the EU customs code applies - so Northern Ireland - are treated as imports.

2/

This is the effect of Article 5(3) Protocol.

It does, however, allow the Joint Committee to agree exemptions from duties for "certain fishery and aquaculture products... brought into the [EU] customs territory... by [UK] vessels... having their port of registration in [NI]"

3/

The situation was set out in the Commission's April 2020 technical note on implementation of the NI Protocol:

"all landings in [NI] of fish by UK or third country fishing vessels must be subject to EU customs rules, where applicable, including...

4/

https://ec.europa.eu/info/sites/info/files/brexit_files/info_site/20200430_note_protocol_ie_ni.pdf

"EU customs tariffs, unless exempted in accordance with Article 5(3), and SPS rules applicable in the EU to landings by third country vessels"

The UK government is clearly aware, as per its May 2020 Command Paper where it acknowledged that...

5/

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/887532/The_UK_s_Approach_to_NI_Protocol_Web_Accessible.pdf

the default under the Protocol was that customs duties were due.

A ‘technical exercise’ had therefore to be completed by the Joint Committee “to ensure that Northern Ireland fishing vessels landing their catch into local ports are exempt from any customs duties”

6/

It's not clear whether such a technical exercise has been completed.

The Joint Committee certainly hasn't adopted a Decision as provided for in Article 5(3).

And for the moment it does not need to.

If there is a UK-EU deal providing for zero-tariff/zero-quota access...

7/

for fish caught in UK waters to the EU, exemptions from customs duties/quotas for fish landed in NI by UK vessels registered in NI will not be necessary.

But if there isn't a UK-EU deal, a Decision would presumably be needed.

Or, would everybody just turn a blind eye?

End