The UK government will present to Parliament on 9 December its Taxation (Post-Transition Period) Bill 2019-21 which will cover the customs duties (tariffs) and VAT treatment of goods moving between Great Britain and Northern Ireland (NI). The Bill recategorize such movements as UK internal movements, and would overwrite the Brexit Withdrawal NI Protocol in the event that the EU and UK do not reach a tariff-free Free Trade Agreement (FTA) before 1 January 2021.
Source Avalara
See also Brexit Internal Market Bill – the 3 issues
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