As I understand it:

BJ's deal: EU tariffs will be applied to 'selected' as yet unknown goods crossing from GB into Northern Ireland. Goods deemed “at risk” of moving into the EU after entering Northern Ireland will be subject to the EU tariff, and potential rebate if they don't.
However, should the UK and EU come to a Free Trade Agreement it's possible that none of those tariffs would apply. No guarantee of that FTA and also no guarantee that all those "at risk" goods would be zeroed, or without quotas.
But what about, post any FTA agreement, goods from a 3rd country transiting GB into Northern Ireland?
Example:

Outside of a small quota of 450 tonnes, smoked salmon from Norway has a 13% tariff on it into the EU. It could potentially be imported into Scotland on a UK zero tariff, and then transited across into Northern Ireland among a consignment of Scottish smoked salmon.
Of course, it might be that the UK only gets a worse or similar deal with the EU (small quota and 13% tariff after that), in which case the ex-quota tariffs would still have to be paid between GB and NI.

Checks would be required either way ... to check.

trade-tariff.service.gov.uk/commodities/03…
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