Dual Market Access: Key considerations

Goods destined entirely for end use by consumers in Northern Ireland are 'not at risk,' enjoying simplified checks. Goods destined for or have the potential to end up in the EU are 'at risk' and therefore subject to EU customs rules.

See moving goods you bring into Northern Ireland as 'not at risk’ of moving to the EU.

When moving goods from Northern Ireland to Great Britain, a key principle is that Qualifying Northern Ireland Goods (QNIG) enjoy unrestricted access to the UK's internal market. This commitment by the UK Government ensures that businesses in Northern Ireland generally do not face additional standards or regulations when trading these goods with Great Britain.  

Here's a breakdown of the regulations:

• Goods that meet the criteria to be classified as Qualifying Northern Ireland Goods (QNIG) benefit from unfettered access to the internal UK market. This means they are not required to meet any additional UK legal, licensing, certification, marking, labelling, or marketing standards beyond those already applicable in Northern Ireland.  
• For example, because both CE and UKNI markings are valid in Northern Ireland, products with these markings that qualify as Northern Ireland goods can be placed on the market in Great Britain without the need for the UKCA marking.
• For Value Added Tax (VAT) purposes, sales between Northern Ireland and Great Britain are treated as domestic UK sales. Therefore, standard UK VAT rules apply to these transactions. If the Northern Ireland business is VAT registered, it will charge the appropriate UK VAT rate to its customers in Great Britain.  

It's important to understand the context behind this:

• While the UK, as an EU member state, had to adhere to all relevant EU legislation on goods, its position outside the EU allows it to diverge from these rules.  
• The Windsor Framework and the Northern Ireland Protocol require Northern Ireland to continue following certain EU rules on goods. This creates the potential for differing regulations between Northern Ireland and Great Britain. However, the UK Government's commitment regarding QNIG aims to mitigate this for Northern Ireland businesses.

To maintain its seamless access to the European Union's Single Market for goods, Northern Ireland continues to align with relevant EU rules for the placing of goods on the market. 

This situation is unique within the United Kingdom as it predates the EU Exit and is significantly shaped by the Windsor Framework and the Northern Ireland Protocol.

This means that in Northern Ireland:

• Marketing standards for manufactured products align with EU regulations. These standards cover various aspects such as definitions, minimum product standards, production methods, sales descriptions, product categories, and labelling requirements. These rules are applicable throughout the supply chain to protect consumers and facilitate trade.  
• Due to the legal obligations outlined in the Windsor Framework and the Northern Ireland Protocol, Northern Ireland adheres to relevant EU legislation regarding the standards and regulations for placing goods on the market. This ensures that goods from Northern Ireland can continue to access the EU Single Market without facing trade barriers related to differing product standards.

While the rest of the United Kingdom has the option to diverge from EU goods regulations, Northern Ireland remains aligned with these rules to preserve its unique access to the EU Single Market. This creates a distinct regulatory environment for goods within Northern Ireland compared to Great Britain

To ensure Northern Ireland retains its seamless access to the European Union's Single Market for goods, it continues to follow the relevant EU rules for placing products on that market. These rules include marketing standards for manufactured goods, which define product standards, production methods, descriptions, categories, and labelling to protect consumers and facilitate trade within the EU.

Because of this alignment, EU conformity markings remain valid and are used in Northern Ireland to demonstrate that goods meet these EU regulations.

Here are some key points:

• The CE mark is the most common EU conformity marking found on manufactured goods in Northern Ireland. It indicates that the product complies with the applicable EU directives and regulations.
• Alongside the CE mark, other specific EU conformity markings are also relevant for certain types of products. For example, the 'wheel' marking is used for equipment that falls under the Marine Equipment Directive (MED).

Therefore, businesses in Northern Ireland continue to use EU conformity markings to show that their goods meet the necessary EU standards, allowing them to be placed on both the UK and EU markets (where applicable for QNIG).