Trading and moving goods in and out of Northern Ireland

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How to prepare if you trade and move goods in and out of Northern Ireland.

This guidance explains what you may need to do if you either:

• trade or move goods between Great Britain (England, Wales and Scotland) and Northern Ireland
• import goods into Northern Ireland from outside the UK and from outside the EU
• move goods between Northern Ireland and the EU

If customs processes are new to you, you can sign up for the free Trader Support Service. The Trader Support Service will guide you through any changes due to the implementation of the Northern Ireland Protocol and can:

• help if you move goods between Northern Ireland and Great Britain, or bring goods into Northern Ireland from outside the UK
• complete declarations on your behalf without the need for specialist advice or software

Before you move goods

Before you move goods between Northern Ireland and non-EU countries (including Great Britain)

1. If you plan to move goods between Northern Ireland and non-EU countries (including Great Britain), you’ll need an EORI number that starts with XI.

2. If you plan to move goods between Northern Ireland and Great Britain, or bring goods into Northern Ireland from outside the UK, you can sign up for the free Trader Support Service.

3. If you’re not using the Trader Support Service, you can get someone to deal with customs for you, or find a training provider to help you.

4. If you bring goods into Northern Ireland, you can find out how to make sure the right tariff is applied to the goods you bring from Great Britain (including whether you can claim preferential rates of duty on goods covered in the UK’s deal with the EU) or from countries outside of the EU and the UK.

5. If you import goods regularly, you can apply for a duty deferment account to delay paying most customs charges.

6. To understand any duty or other measures that apply to your goods, you need to find the right commodity code to make your declaration when you bring goods in or send goods out of Northern Ireland.

Before you move goods between Northern Ireland and the EU

1. If you plan to move goods between Northern Ireland and the EU, you’ll need to tell HMRC so that you are identified as trading under the Northern Ireland Protocol.

2. You’ll need to add an ‘XI’ prefix before your UK VAT number on all documentation when communicating with EU customers or suppliers. This is so VAT can be accounted for correctly on transactions between Northern Ireland and the EU using rules on intra-EU movements.

3. If you make sales of goods from Northern Ireland to consumers in the EU check how to pay VAT using the One Stop Shop (OSS) Union scheme.

4. If you import eligible low value goods into Northern Ireland and have registered for the VAT Import One Stop Shop (IOSS) in the EU find out how to tell HMRC your IOSS registration number.

Moving goods from Northern Ireland to Great Britain

There are no changes to how qualifying Northern Ireland goods move directly from Northern Ireland to Great Britain. There are some changes for qualifying goods moved indirectly through Ireland.

Bringing goods into Northern Ireland from Great Britain and from countries outside of both the EU and the UK

You will need to make declarations and pay any tariffs due when bringing goods into Northern Ireland from Great Britain or from countries outside of the EU and the UK.

There are a number of options available to make sure the right tariff outcome is applied on the goods you bring into Northern Ireland. Before moving your goods, you should consider which of these options is most suitable for your business.

Find out more about how to ensure the right tariff is applied to the goods you bring into Northern Ireland from Great Britain or from countries outside of the EU and the UK.

Making declarations

You should check if you need to declare goods you bring into or take out of the UK if you’re a UK-based business:

• sending goods from Northern Ireland
• bringing or receiving goods into Northern Ireland

Bringing or receiving goods into Northern Ireland

Check the origin of your goods. This may allow an EU or UK preferential arrangement to apply.

Use the commodity code to check what duties and measures may apply to your goods. This will show if you need any extra documentation or measure codes on your declaration.

Moving goods between Northern Ireland and the EU

Declarations are not needed for any goods moving directly from Northern Ireland to the EU.

However, if you’re liable to submit Intrastat Supplementary Declarations, you can continue to submit Intrastat declarations for goods you move between Northern Ireland and the EU.

Moving qualifying goods between Northern Ireland and Great Britain through Ireland

Check what you’ll need to do if you move qualifying Northern Ireland goods from Northern Ireland to Great Britain through Ireland.

Moving commercial goods in your baggage

Bringing commercial goods into Northern Ireland from outside the EU

Find out what you need to do if you’re bringing commercial goods into Northern Ireland.

Taking commercial goods out of Northern Ireland to outside the EU

Find out what you need to do if you’re taking commercial goods out of Northern Ireland.

Bringing commercial goods from Northern Ireland to Great Britain

Find out what you need to do when moving commercial goods from Northern Ireland to Great Britain in your accompanied baggage.

Bringing commercial goods into Northern Ireland from Great Britain

Find out what you need to do when bringing commercial goods into Northern Ireland in your accompanied baggage from Great Britain.

Movements between Northern Ireland and the EU

There will be no change to the current rules.

Moving personal goods in your baggage

From Northern Ireland to Great Britain

No VAT will be due, as long as you’ve not claimed a VAT refund.

Into Northern Ireland from Great Britain

In most cases, no VAT will be due. In a very limited number of circumstances, you may have to pay import VAT.

From Northern Ireland to the EU

The rules on taking personal goods from Northern Ireland to the EU have not changed.

Into Northern Ireland from the EU

There will be no tax or duty due on personal goods carried into Northern Ireland from the EU if they are for personal use or to give as a gift.

Into Northern Ireland from outside the EU

For visitors arriving in Northern Ireland from outside the EU (not including Great Britain), the current duty free allowances will apply.

VAT Retail Export Scheme

Northern Ireland businesses can offer refunds of VAT on goods to visitors to Northern Ireland where they take those goods with them in their luggage when they leave, using the VAT Retail Export Scheme.

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