free trade agreement

Windsor Framework again more elements to complete the picture

Aprile 18, 2023 /

Again we talk about the Windsor Framework and borders management between North Ireland and the UK.  Indeed, the decision n.1/2023 ( of the joint committee established by the agreement on the withdrawal of the Unitend kingdom of the Great Britain and Northern Ireland from the European Union and the European Atomic energy community) of 24.03.2023 has been published on 17.04.2023 and lays down (among others) :

(a) the conditions for considering that a good brought into Northern Ireland from outside the Union will not be subject to commercial processing in Northern Ireland;

(b) the criteria for considering that a good brought into Northern Ireland from outside the Union is not at risk of subsequently being moved into the Union.

For what it is concernig the first point a) we have to recall that “…the processing of a good shall be considered as being non-commercial, where:

(a) the person who lodges a declaration for release for free circulation in respect of that good or on whose behalf such declaration is lodged (‘importer’) had a total annual turnover of less than GBP 2 000 000 in its most recent complete financial year; or

(b) the processing is in Northern Ireland and is for the sole purpose of:

(i) the sale of food to an end consumer in the United Kingdom;

(ii) construction, where the processed goods are to form a permanent part of a structure that is constructed and located in Northern Ireland by the importer or one subsequent entity;

(iii) direct provision to the recipient of health or care services in Northern Ireland by the importer or one subsequent entity;

(iv) not for profit activities in Northern Ireland by the importer or one subsequent entity, where there is no subsequent sale of the processed good; or

(v) the final use of animal feed on premises located in Northern Ireland by the importer or one subsequent entity…”.

While, according to article 7 of the Decision, a good is considered not to be at risk of subsequently being moved into the Union if:

  1. No commercial processing;
  2. Direct transport (UK-EU);
  3. In some cases (listed under article 7 of the Decision) it is required an authorization granted by the UK customs.