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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.
This qualifying goods regime forms part of a phased approach to the implementation of ‘unfettered access’.
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.
If you’re a UK-based business sending goods from Northern Ireland, check what declarations may need to be made.
If you’re a UK-based business bringing or receiving goods into Northern Ireland, check what declarations may need to be made.
Check the origin of your goods. This may allow an EU or UK preferential arrangement to apply.
For goods moving into Northern Ireland from outside EU and UK, EU Tariff Rate Quotas will not be available. More guidance will be published as soon as possible for goods moving from Great Britain to Northern Ireland.
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.
Where a commodity code indicates the need for a meursing code within the EU tariff, this will need to be included on all Northern Ireland declarations.
Declarations are not needed for any goods.
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.
Check what you’ll need to do if you move qualifying Northern Ireland goods from Northern Ireland to Great Britain through Ireland.
Find out what you need to do if you’re bringing commercial goods into Northern Ireland.
Find out what you need to do if you’re taking commercial goods out of Northern Ireland.
Find out what you need to do when moving commercial goods from Northern Ireland to Great Britain in your accompanied baggage.
Find out what you need to do when bringing commercial goods into Northern Ireland in your accompanied baggage from Great Britain.
There will be no change to the current rules.
In most cases, no VAT will be due. In a very limited number of circumstances, you may have to pay import VAT.
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.
For visitors arriving in Northern Ireland from outside the EU (not including Great Britain), the current duty free allowances will apply.
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.
Check how to move goods through ports that use the Goods Vehicle Movement Service for movements of goods from:
Check what you need to do when using Common or Union transit for goods coming into or ending in Northern Ireland.
Check if you can use Common or Union transit when exporting or taking goods out of Northern Ireland.
If you can use Common or Union transit, find out what you’ll need to do to prepare your goods and plan your route.
Find out about moving excise goods:
You’ll need to make a declaration if you, or people you’re with, are carrying 10,000 euros or more of cash and travelling from Great Britain to Northern Ireland.
Under the Northern Ireland Protocol, EU VAT rules will continue to apply in Northern Ireland in respect of goods.
If you’re a VAT-registered business trading between Northern Ireland and the EU, you’ll need to be identified as operating under the Northern Ireland Protocol. You can tell HMRC using the online form.
Once you have been identified, you’ll need to add an ‘XI’ prefix before your normal UK VAT number, on all documentation when communicating with EU businesses and systems.
Find out about:
Find out how to pay VAT if you sell digital services to EU consumers.
The VAT rules for supplying services that are not digital between Northern Ireland and EU member states will become the same as the current rules for supplying services that are not digital between Northern Ireland and outside the EU.
Importers will be able to access special procedures to suspend or relieve import duty on goods that are stored, processed or temporarily used in Northern Ireland. In most cases there will be no changes to these special procedures and reliefs.
You’ll need prior authorisation if you want to use any of the following special procedures more than 3 times in a year:
If you want to continue to access Authorised Economic Operator (AEO) benefits in Northern Ireland and the EU, you’ll need an Northern Ireland AEO authorisation.
In most cases there will be no changes to duty reliefs, and you still may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into Northern Ireland.
Guarantees will be needed to enter goods into special procedures, and a Customs Comprehensive Guarantee will be required for full authorisation to use a special procedure.
You may be able to get an ATA carnet to avoid paying import duty if you’re importing goods to or from Northern Ireland temporarily.
You’ll still need a customs comprehensive guarantee if you operate a temporary storage facility in Northern Ireland.
For Movements in Temporary Storage (MiTS), you’ll:
If you’re a business, there will be some changes if you move express consignments (parcels) into or out of Northern Ireland.