Which goods are qualifying Northern Ireland goods

Your goods will be qualifying Northern Ireland goods from 1 January 2021 if they are in free circulation in Northern Ireland – that means not under a customs procedure before you move them from Northern Ireland to Great Britain.

This qualifying goods regime forms part of a phased approach to implementation of unfettered access designed to:

• avoid disruption
• ensure maximum continuity after the transition period

We will bring forward a longer-term qualifying regime in the course of 2021, with only businesses established in Northern Ireland benefitting from unfettered access. Detailed guidance on that regime will be brought forward in due course. This guidance will apply until that second phase regime is in place.

Goods processed in Northern Ireland

If your goods were processed in Northern Ireland, they’ll still qualify if all the components were in free circulation in the UK.

Goods that started their journey in the EU

Goods starting their journey in the EU will not qualify for unfettered access if they are moved through Northern Ireland into Great Britain for an avoidance purpose.

For goods that started their journey in the EU and come to Great Britain through Northern Ireland, you should make sure you comply with customs export requirements in your home Member State.

If your goods are valued below 3000 euros you may choose whether to declare these for export in your home Member State or to HMRC.

If you move qualifying Northern Ireland goods

If you move qualifying Northern Ireland goods directly from Northern Ireland to the rest of the UK there’ll be no changes and no new customs processes for almost all traders, with some very limited exceptions. For example, goods falling within the very limited number of procedures relating to specific international obligations binding on the UK and the EU – such as obligations on the movement of endangered species.

That means, for almost all traders, when your goods leave Northern Ireland for Great Britain (England, Scotland and Wales), there’ll be:

• no export declaration
• no exit summary declaration
• no import declaration on arrival in Great Britain
• no customs duties to pay
• no VAT to pay at point of arrival
• no changes to how your goods arrive at ports in Great Britain

Moving qualifying Northern Ireland goods through Ireland

If you move qualifying Northern Ireland goods from Northern Ireland to Great Britain through Ireland you’ll:

• need to follow the process for importing goods into the UK from EU
• not need to pay UK customs duties

As long as your goods qualify, you can enter the code ‘DTY’ in box 47 on your import declaration and you’ll not be charged.

You should also enter the code ‘VAT’ in box 47 to ensure that import VAT is not charged at the point of arrival. The VAT should be charged and accounted for by the seller.

For more information on how to make an import declaration for these movements, please check the Great Britain CDS and CHIEF Tariff Guide supplementing the current version of the UK Trade Tariff: volume 3 for CDS and volume 3 for CHIEF.

This process will be further simplified during the course of 2021. You may need to comply with some Irish customs requirements to exit through a port in Ireland.

If you import goods directly from Ireland into Great Britain you’ll need to follow the normal process for importing goods into the UK.

Using transit to move goods from Northern Ireland to Great Britain

You do not need to use Common or EU transit to move goods from Northern Ireland to Great Britain indirectly through Ireland, but if you choose to use transit then you should use the normal process for moving your goods to common or EU transit countries.

You’ll not need to pay customs duties on qualifying goods arriving in Great Britain under transit from Northern Ireland.

If you move qualifying Northern Ireland goods directly from Northern Ireland to Great Britain, you do not need to use transit.

When to submit an export declaration

There are some limited exceptions, when you need to submit an export declaration for a movement of goods from Northern Ireland to Great Britain. These are if your goods are:

• under a customs special procedure in Northern Ireland
• in an authorised temporary storage facility
• on a list of certain prohibited and restricted goods – we’ll publish a full list of these shortly

For goods that started their journey in the EU and come to Great Britain through Northern Ireland, you should make sure you comply with customs export requirements in your home Member State.

If your goods are valued below 3000 euros you may choose whether to declare these for export in your home Member State or to HMRC.

Moving excise goods directly from Northern Ireland to Great Britain

If you move excise goods directly from Northern Ireland to Great Britain there’ll be no changes and no new customs procedures.

You do not need to submit:

• an export declaration in Northern Ireland, subject to some limited exceptions
• an import declaration in Great Britain

Moving excise goods from the EU to Great Britain through Northern Ireland

If you move excise goods from the EU to Great Britain through Northern Ireland you’ll need to submit an import declaration to either:

• account for UK excise duty
• declare the goods into excise duty suspension

You do not need to:

• pay customs duties if your excise goods are qualifying goods and you’ve not moved them through Northern Ireland for an avoidance purpose
• submit an import declaration if you are a passenger carrying qualifying excise goods for your personal use in your accompanied luggage