Moving qualifying goods from Northern Ireland to the rest of the UK

Which goods are qualifying Northern Ireland goods

Your goods will be qualifying Northern Ireland goods if they are in free circulation in Northern Ireland - that means not under a customs procedure or in an authorised temporary storage facility - before you move them from Northern Ireland to Great Britain (England, Scotland and Wales).

ThisFree qualifyingcirculation goodsmeans regimethey formsare partnot ofunder a phasedcustoms approachprocedure toor 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 duean course,authorised withtemporary onlystorage businesses established in Northern Ireland benefitting from unfettered access. We will publish detailed guidance on this as soon as possible. This guidance will apply until the longer-term regime is in place.facility.

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.state. 

If your goods are valued below 3,000 euroseuros, you maycan choose whether to declare these for export in your home member state or to HMRC.

Find out what to do when goods which were declared for export in an EU country leave Northern Ireland, for either Great Britain or another non-EU country.

If you move qualifying Northern Ireland goods

If proceduresyou relatingmove toqualifying specificNorthern internationalIreland obligationsgoods

Directly bindingfrom onNorthern theIreland UKto andGreat the EU - such as obligations on the movement of endangered species.

Britain

ThatFor means, for almost all traders, when your goods leave Northern Ireland for Great BritainBritain, (England,there Scotlandwill 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

You qualifyingcan Northernread Irelandmore goodsabout throughthis Ireland

in notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020.  

IfYou should let your haulier or carrier know if you moveare moving qualifying Northern Ireland goods fromthrough Northern Ireland to reach Great BritainBritain.  

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You or the person moving the goods may also be asked to followproduce on demand: 

• a travel document, issued in the processUK, forsetting importingout goodsthe intodestination of the UKgoods unless(to youshow arethat usingthe transitgoods butare youonly willpassing notthrough needIreland) 
• evidence tothat paythe UKgoods customsare duties.

  Dataqualifying Elementgoods 4/3(this can be leftcommercial, blanktransportation onor yourofficial importdocuments)  

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• yourcustomer goodsorders 
• contracts  
• correspondence  
• copy qualifyinvoices  
• noadvice revenuenotes  
• consignment isnotes  
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• insurance beand paid,freight securedcharges  
• evidence orof manuallypayment  
• credit calculatedtransfer documents  
• business records  

YouWhen shouldmoving alsoqualifying enterNorthern Ireland goods through roll on roll off (RoRo) ports, you or the codeperson 1RVmoving inthe Datagoods Elementon 1/11.

Theyour VATbehalf shouldwill beneed chargedto andcreate accounteda forgoods bymovement reference showing the seller.movement of these goods. 

FindAt moreinventory informationlinked aboutports howor other locations not using the Goods Vehicle Movement Service (for example, maritime or air freight movement), you or the person moving the goods will need to makeshow anthat importthe declarationmovement foris theseof movements.qualifying ThisNorthern processIreland goods when creating a booking with the carrier. This will allow qualifying Northern Ireland goods to be furtherreleased simplifiedfrom ininventories dueor course.local systems without needing electronic declarations.  

You will need to comply with some Irish customs requirements to exit through a port in Ireland,Ireland and should check Irish customs guidance.guidance. 

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

Goods where an import declaration is required in Great Britain  

When moving Irish goods and other goods which need an import declaration from Ireland to Great Britain, you will need to make declarations in the Customs Declarations Service, or work with a customs intermediary to do this on your behalf. 

Traders, hauliers and carriers will need to follow Goods Vehicle Movement Service processes at roll on roll off (RoRo) ports. 

You will not need to pay UK customs duties and you will not be charged if:  

• your goods are qualifying Northern Ireland Goods  
• no revenue is due to be paid, secured or manually calculated  

In these instances, Data Element 4/3 can be left blank on your import declaration and you should enter code 1RV in Data Element 1/11. The VAT should be charged and accounted for by the seller.

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. If you choose to use transit then you should use the normal process for moving your goods to common or EU transit countries.

You will need to submit an export declaration in Northern Ireland if your goods are going to an office of destination in Great Britain, but if the goods are qualifying goods then you will not need to pay customs duties or make an import declaration after the transit movement ends in Great Britain.

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 goods for which specific processes apply,apply, based on specific international obligations binding on the UK and EU, that apply when you move goods from Northern Ireland to Great Britain

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
• may choose whether to declare your goods for export in your home member state if they are valued below 3,000 euros

Goods for which specific conditions apply by virtue of UK or EU international obligations when moved from Northern Ireland to Great Britain

Specific conditions apply to the following goods:

• endangered species
• fluorinated gas (F gas) and ozone depleting substances
• hazardous chemicals
• persistent organic pollutants
• drug precursor chemicals
• mercury and mercury added products
• rough diamonds
• genetically modified organisms
• firearms
• Atlantic bluefin tuna
• dissostichus spp (toothfish)
• torture goods

In addition to the requirement for export declarations, further requirements may apply for these goods moving from Northern Ireland to Great Britain. Find out more about moving goods into, out of, or through Northern Ireland.

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
• 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

Placing qualifying Northern Ireland goods on the market in the rest of the UK

You will not need any new regulatory approvals to place your qualifying goods on the market in Great Britain.

There is further guidance that applies depending on what type of goods you are placing on the market in Great Britain. Find out more about moving goods into, out of, or through Northern Ireland.