In this paper we discuss how the customs and tax benefits central to the UK Freeports policy may undermine businesses’ export opportunities. Many of the UK’s Free Trade Agreements (FTAs) contain provisions explicitly denying preferential (duty-free) access to goods which contain imported materials on which UK customs duty was not paid (known as “duty drawback bans”). But, even in the absence of duty drawback bans, the preferential status of goods manufactured in Freeports is not guaranteed. There are other ways in which goods exported from Freeports might find themselves subject to penalties, such as anti-subsidy duties (whether under WTO or FTA rules), if partner countries consider that the regime in Freeports constitutes implicit subsidisation (e.g., via tax breaks). Lastly, we highlight the diverse experience of free ports and free zones around the world. Read Briefing Paper 69: Exporting from UK Freeports: Duty Drawback, Origin and Subsidies

Leaving the EU has led to the creation of a new customs and regulatory border between the UK and the EU making it more difficult and more expensive to trade with the EU. However, the impact of Brexit on UK importers and exporters is not homogenous. This Briefing Paper identifies the factors and considerations that determine which companies are impacted, and thus why some might choose to cease to trade, while others experience no change in their trade with the EU. As more border formalities and checks are introduced, UK importers are yet to feel the full scale of the impact. As a result, issues are only going to become more widespread and deepen and new ways of responding and dealing with them are still to emerge. Read Briefing Paper 62: THE IMPACT OF A NEW CUSTOMS AND REGULATORY BORDER WITH THE EU FOR UK COMPANIES TRADING GOODS

The Trade and Cooperation Agreement (TCA) between the UK and the EU came into force on the 1st January 2021. This Briefing Paper focusses on the provisions on trade in goods. It provides an analysis of the changes in tariffs; customs and trade facilitation; rules of origin; mutual recognition of testing and certification and takes a close look at one sector – fisheries – that was so contentious during the negotiations. The TCA is highly unusual in that it is an agreement which raises barriers to trade, and whilst it offers complete elimination of tariffs and quotas many other costs relating to trade have not been successfully minimized. Read Briefing Paper 52: TAKING STOCK OF THE UK-EU TRADE AND COOPERATION AGREEMENT:  TRADE IN GOODS 

In this Briefing Paper, Michael Gasiorek and Anna Jerzewska provide an analysis of the UK’s recently published Command Paper. They argue that it highlights significant differences between the UK and the EU and does not fully address the challenges which come from the special situation around the border in the Irish Sea.  As a result, they warn that businesses should expect more paperwork, bureaucracy and additional costs on trade between Northern Ireland and Great Britain when the transition period ends in seven months’ time. Among the key stumbling blocks between the UK Government and EU that the Command Paper fails to resolve are the criteria for determining when a good is not at risk of moving into the EU market and would therefore not be subject to tariffs. Furthermore, permitting goods from Northern Ireland to freely enter Great Britain, could impact on the UK’s trade relations with third countries and even lead to WTO disputes. Read Briefing Paper 41: THE UNRESOLVED DIFFICULTIES OF THE NORTHERN IRELAND PROTOCOL