There may be changes to some processes if you either:
trade or move goods between Great Britain (England, Scotland and Wales) and Northern Ireland
import goods into Northern Ireland from outside the UK and from outside the EU
This guidance explains what you may need to do.
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
Moving goods from Northern Ireland to Great Britain
From 1 January 2021, there will be no changes in how qualifying Northern Ireland goods move directly from Northern Ireland to Great Britain. There will be some changes for qualifying goods moved indirectly through Ireland.
Bringing goods into Northern Ireland from Great Britain and from outside the EU
The Northern Ireland Protocol outlined that goods from Great Britain which are not deemed to be at risk of leaving the UK customs territory will not pay any tariffs. However, goods ‘at risk’ of entering the EU’s single market will pay EU tariffs.
From 1 January 2021, you will need to make declarations and may need to pay any tariffs due when bringing goods into Northern Ireland from Great Britain or from outside the EU.
There are a number of options available to avoid paying any tariffs when moving goods into Northern Ireland from Great Britain. Before moving your goods, you should consider which of these options is most suitable for your business.
When bringing goods into Northern Ireland from Great Britain, you will pay no duty if you are:
To understand any duty or other measures that apply to your goods, you’ll need to find the right commodity code to make your customs declaration when you bring goods in or send goods out of Northern Ireland.
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 will still be able to 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.
Transporting and carrying goods if you’re a haulier or a carrier
If you, or people traveling with you, carry cash into Northern Ireland from Great Britain worth €10,000 or more in total, you may need to declare it.
Under the Northern Ireland Protocol, EU VAT rules will continue to apply in Northern Ireland in respect of goods. This means that apart from changes related to using an EORI number starting with ‘XI’, there will be no changes for transactions in goods between Northern Ireland and EU businesses and 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.
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.