We have a German HQ that manufactures machinery including spare parts. We import spare into a UK warehouse to supply to customers, some of whom are in the Republic of Ireland, some are GB customers. Are we liable for tariffs on parts that are imported from the EU and then exported out? We do not differentiate on spares held in the warehouse between items that may go to GB or ROI customers, it’s all one pot of stock. We don’t rework any items, simply hold the stock to quickly supply to customers. Worried we may have to start paying tariffs on exports out to Ireland based on the county of origin of the goods.