European Union Committee
Beyond Brexit: trade in goods

24th Report of Session 2019-21 - published 25 March 2021 - HL Paper 249



Chapter 1: Introduction


Our inquiry

A note on our recommendations

Trade in goods and the TCA

Table 1: Top 10 UK goods exports to the EU 2019

Table 2: Top 10 UK goods imports from the EU 2019

Figure 1: Pre- and post- Brexit order process for organic products of animal origin

The TCA: a living document?

Routes for change

Chapter 2: Level playing field

The TCA’s provisions

Subsidy control

Possible subsidy priorities

Labour and social standards


How much will dispute resolution measures be used?

Chapter 3: Rules of origin

The TCA’s provisions

Proving compliance

Box 1: Rules of origin and the Protocol on Ireland/Northern Ireland

Short-term adjustment issues

Preference utilisation

Product-specific rules

Re-export of non-processed goods

Diagonal cumulation

Supply chain adjustments

Chapter 4: Technical barriers to trade

The TCA’s provisions

Verifying conformity


Temporary working arrangements

Future cooperation

The TCA’s sector-specific annexes

Cooperation between regulatory authorities

Chapter 5: Sanitary and phytosanitary measures

The TCA’s provisions

Box 2: The WTO SPS agreement

Physical checks


Box 3: SPS products and Northern Ireland

Short-term impacts

Long-term impacts


Potential measures

Chapter 6: Customs

The TCA’s provisions

Box 4: Customs and Northern Ireland

The cost of customs

Room for cooperation?

Authorised Economic Operator schemes


A trusted trader scheme

The temporary movement of goods


Customs officials

The customs intermediary sector

IT systems

Physical infrastructure

Trader awareness

Chapter 7: VAT

VAT in the TCA

Box 5: Changes to VAT after the transition period

Postponed accounting

The administrative burden

Awareness and understanding

Box 6: Incoterms

Financial implications

Box 7: Case Study: Jellyworks Healthcare Ltd

The Government’s position and the need for better support

Chapter 8: Transporting goods

Transport disruption

Empty lorries

Short-term problems

Structural problems


Groupage of SPS products for Northern Ireland

UK haulage within the EU

Cross-trade and cabotage


The fifth freedom of the air

Chapter 9: Guidance, advice and support


Advice and support

Existing support

Rules of origin

Policy options

Summary of conclusions and recommendations

Appendix 1: List of Members and declarations of interest

Appendix 2: List of witnesses

Appendix 3: Call for evidence

Appendix 4: Letter from Lord Goldsmith to Lord Kinnoull, 25 February 2021

Appendix 5: Glossary

Evidence is published online at and available for inspection at the Parliamentary Archives (020 7219 3074).

Q in footnotes refers to a question in oral evidence.

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