A shirt manufacturer in Leicester stocks a retailer in Northern Ireland

1 Leicester manufacturer

fills in a 50-field customs declaration for every consignment. Forms take 1hr 45min each to complete

2 Belfast reseller

must pay tariffs and VAT on the shirts because the trading border is effectively in the Irish Sea

3 Belfast reseller

sells half the shirts to local shops but must prove they have stayed in Northern Ireland in order to claim back for the tariff and VAT

4 Republic of Ireland

The remaining shirts are sold on to shops in Dublin and Cork. The Belfast reseller can’t claim a rebate for these

1 Leicester manufacturer

fills in a 50-field customs declaration for every consignment. Forms take 1hr 45min each to complete

3 Belfast reseller

sells half the shirts to local shops but must prove they have stayed in Northern Ireland in order to claim back for the tariff and VAT

2 Belfast reseller

must pay tariffs and VAT on the shirts because the trading border is effectively in the Irish Sea

4 Republic of Ireland

The remaining shirts are sold on to shops in Dublin and Cork. The Belfast reseller can’t claim a rebate for these