Customs
Northern Ireland remains in the United Kingdom’s customs territory but all EU procedures will apply to goods arriving there in this complex system. There will be no customs checks on the island of Ireland — they will be done in ports.
For goods crossing from Great Britain to Northern Ireland that are deemed to be staying there, no EU tariff will apply. No EU tariffs would be paid on personal goods carried by travellers across the Irish frontier and for a second category of exempted goods that can only be for immediate consumption rather than subsequent processing.
An EU-UK body called the