According to the HM Revenue & Customs (HMRC)'s document on the import tariff policy of Northern Ireland steel, it will ensure that Northern Ireland importers can continue to import without being subject to safeguard tariffs prohibited by the EU.

If this is not done, steel imported into Northern Ireland or from Great Britain to Northern Ireland will be subject to the EU’s 25% over-quota tariff limit.

The implementation of this new measure stemmed from traders’ concerns about the consequences of the situation of steel products entering Northern Ireland after the UK’s withdrawal from the EU. Due to the implementation of the measures, steel imported by Northern Ireland will not be limited by the EU's quota restriction and will benefit from the EU’s tariff quotas on the UK.

This new measure was expected not to have any significant impact on operations or the economy.