The potential effect of Brexit in the agricultural and food sectors is profound. The default third country tariffs in the areas of agriculture and food are much higher than in other sectors. Tariffs can be as high as 60% and 70%. Tariffs on beef in the default position can be as high as 50 to 60% although they may be lower within quotas.

The continued high tariffs reflect the fact that agriculture has not been the subject of the rapid tariff reductions which have taken effect in most other sectors over the last 70 years. The major trading blocs including in particular the EU, have sought to protect their  agricultural sectors. In recent  EU trade agreements with almost zero tariffs in many areas, agriculture has been the notable exception, still subject to significant tariffs, albeit with some reductions..

In addition to the requirements for export and import declarations on every movement of goods and the application of tariffs to the import of those movements in and out of the EU, agricultural products are subject to very stringent border controls. Broadly similar provisions apply to agricultural, plant, food products and other products of animal origin.

Specific licenses and prior notice are required in almost all cases. On 100% of consignments the must be verification of the details of the common veterinary entry document, that the health certificate is in the correct format and that they correspond with the commercial documents such as the packing list, invoice and/or transport documents. There must be identity checks to ensure the products described match those on site. A further check may be required in most cases.

Physical checking of the produce is required in a very high percentage of cases. The extent of physical checking is determined by the specific legislation. Some agricultural products are subject to 100% checks while other common products are subject to checks of 50% or 30%. Tests may be very extensive. Generally, tests are to be undertaken at the border inspection post.

The EU including the UK maintains a system of farm payments to farmers linked to compliance with environmental standards based on  historical supports and direct payments that appertained in the early part of the century. These payments represent a very significant percentage of all farm income and effectively subsidise agricultural production to a significant extent.

The UK has not articulated its approach to agricultural and food policy.  It has indicated that will maintain current levels of farm subsidies at least until the end of the current published cycle

The effect of Brexit on the food sector is potentially existential. From the perspective of UK producers and suppliers of agricultural and food products, there will be potentially the most significant barriers both in terms of customs export and import processes,animal health controls as well as radical changes to the economic  of the entire industry.

Establishment in Ireland would facilitate continued access to the EU markets free of duties and border processes. It maintains access to the EU and UK markets in labour. This common EU system of animal and plant health and welfare, transportation and food safety will continue to apply.