evidence: Access to Rest of World - RoW goods can be sold from NI to GB or EU without further customs processes or tariffs - Northern Ireland remains in the UK Customs Territory and therefore accesses UK trade agreements - Most EU trade agreements have been transitioned to new UK-third country trade agreements - The UK is currently negotiating trade agreements with Australia, New Zealand and the USA - The UK is seeking accession to the Comprehensive and Progressive Trans Pacific Partnership (CPTPP), a trading bloc of 11 Pacific Rim countries Moving Goods from Great Britain to Northern Ireland - Northern Ireland remains part of the UK’s internal market. [...] 2. Goods will be qualifying Northern Ireland goods from 1 January 2021 if they are in free circulation in Northern Ireland - that means not under a customs procedure or in an authorised temporary storage facility - before they are moved from Northern Ireland to Great Britain 3. Limited exceptions are when you need to submit an export declaration for a movement of goods from Northern Ireland to Great Britain. These are if your goods are: under a customs special procedure in Northern Ireland; in an authorised temporary storage facility; and, on a list of goods for which specific processes apply, based on specific international obligations binding on the UK and EU, that apply when you move goods from Northern Ireland to Great Britain 4. Includes imports from the UK Source: https://ec.europa.eu/eurostat/statistics-explained/index.php/International_trade_in_goods#:~:text=EU%2D27%20international%20trade%20in,exports%20(EUR%2073%20billion)