Trading and moving goods in and out of Northern Ireland from 1 January 2021
How to prepare if you trade and move goods in and out of Northern Ireland from 1 January 2021.
If you trade or move goods from Great Britain (England, Scotland and Wales) to Northern Ireland, there will be changes to some processes. This guidance explains what you may need to do.
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.
Your goods will be qualifying Northern Ireland goods if they are not under any customs procedures before you move them from Northern Ireland to the rest of the UK. Goods that have been processed in Northern Ireland will still qualify if all the components were in free circulation in the UK.
More guidance about this will be published imminently.
If customs processes are new to you, you may wish to 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
- 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.
- 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.
- 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.
- If you import goods regularly, you can apply for a duty deferment account to delay paying most customs charges.
- To understand any duty or other measures that apply to your goods, you’ll need a commodity code to make your customs declaration when you bring goods in or send goods out of Northern Ireland.
Making declarations
Sending goods from Northern Ireland
If you’re a UK-based business sending goods from Northern Ireland, check when declarations may need to be made.
Bringing or receiving goods into Northern Ireland
If you’re a UK-based business bringing or receiving goods into Northern Ireland, check what declarations may need to be made.
Moving goods between Northern Ireland and the EU
Declarations are not needed for any goods. 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
More guidance will be published about this as soon as possible.
Moving commercial goods in your baggage
Bringing commercial goods into, or taking commercial goods out of Northern Ireland
More guidance will be published about this as soon as possible.
Moving commercial goods between Northern Ireland and Great Britain
More guidance will be published about this as soon as possible.
Moving personal goods in your baggage
From Northern Ireland to Great Britain
More guidance will be published about this as soon as possible.
Into Northern Ireland from Great Britain
More guidance will be published about this as soon as possible.
Into Northern Ireland from the EU
There will be no change to the current rules. No VAT or excise duty will be due on personal goods carried into Northern Ireland from the EU if they are for personal use or to give as a gift.
More guidance will be published about this as soon as possible.
Into Northern Ireland from outside the EU
For visitors arriving in Northern Ireland from outside the EU, the current duty free allowances will apply.
VAT Retail Export Scheme
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
From 1 January 2021 a goods movement reference will be needed to move goods from:
- Great Britain to Northern Ireland
- Northern Ireland to Great Britain (for transit movements only)
This is a new requirement at ports using the Goods Vehicle Movement Service.
More guidance will be published about this as soon as possible.
Moving goods under transit
Bringing goods into or through Northern Ireland using transit
More guidance will be published about this imminently.
Sending goods from or through Northern Ireland using transit
More guidance will be published about this imminently.
Moving excise goods
Find out about moving excise goods as freight under the Northern Ireland Protocol.
Moving cash
If you are moving cash you may have to make a cash declaration.
More guidance about this will be published as soon as possible.
Paying VAT
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.
Find out about:
- accounting for VAT on goods moving between Northern Ireland and Great Britain
- how VAT will apply for goods imported into Northern Ireland from outside the UK or EU
If you’re a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU, you need to tell HMRC so you can continue to account for VAT on acquisitions and dispatches.
Digital services
Find out how to pay VAT if you sell digital services to EU consumers.
Other services
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.
More guidance will be published about this as soon as possible.
Special procedures, duty reliefs, authorisations and guarantees
Special procedures
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.
Find out about customs special procedures that enable you to suspend, pay less or no duty on goods you import or export.
Authorisations
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 will require an NI AEO authorisation (NI AEO).
Duty reliefs
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.
More guidance will be published about this as soon as possible.
Guarantees
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.
Temporary movements
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. More guidance will be published about this as soon as possible.
Storing or handling goods
Temporary storage
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 will:
- still be able to move goods between two temporary storage facilities if both are located within Northern Ireland
- no longer be able to move goods between Northern Ireland and Great Britain
Sending or receiving goods in the post
More guidance will be published about this as soon as possible.