Personal Property Relief NI Guidance

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NI CustomsNI ProtocolNI Trading

Personal Property Relief

This document concerns the ‘Personal Property Relief’ that applies in relation to the duty of customs chargeable under section 40A of the Taxation (Cross-border Trade) Act 2018 on goods removed to Northern Ireland from Great Britain.

This document describes cases in which a claim for relief may be made with reference to:

  • the goods to which the relief applies
  • the persons who may be a claimant or consignee for the purposes of the relief
  • the eligibility criteria which apply for the purposes of the relief

 

1.1 Goods to which the relief applies

Full relief from duty is available for goods that are the personal property of a UK resident person brought into Northern Ireland from another part of the United Kingdom, where those goods are intended either:

  • for the personal use of a United Kingdom resident individual
  • for meeting the household needs of a United Kingdom resident individual

 

  • Eligible claimants and consignees

Eligible claimants and consignees include individuals with an established presence in the United Kingdom whose interests in the United Kingdom confer a certain stability on the place of connection, or persons acting on their behalf.

1.3 Eligibility criteria and relief conditions

The following eligibility criteria must be satisfied for this relief to apply:

  • a claim for relief must have been made in accordance with the relevant Union customs legislation which applies In Northern Ireland
  • the final recipient of the goods must be a UK-resident individual
  • goods must be intended for the personal use of the UK-resident individual who is the final recipient of the goods, or for meeting their household needs
  • goods must not have been removed to Northern Ireland from Great Britain for commercial reasons
  • goods must not have been removed to Northern Ireland from Great Britain for the purpose of subsequent sale by any person
  • the goods must not be non-domestic goods that are subject to a duty of customs in Northern Ireland under section 40A(1)(a) of the Taxation (Cross-border Trade) Act 2018