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)
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
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.
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.
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.
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.
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.
Importing live animals and products of animal origin
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.
Special procedures, duty reliefs, authorisations and guarantees
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.