Moving goods you bring into Northern Ireland as 'not at risk’ of moving to the EU
Introduction
Last updated 4 July 2023
If you’re a business who brings goods into Northern Ireland from Great Britain (England, Scotland and Wales) or a country outside of both the EU and UK, you need to submit information about your goods movements to HMRC or if you use an intermediary, such as the Trader Support Service.
If you do not have experience in moving goods into Northern Ireland or would like to find more information, you can sign up for the Trader Support Service to 91Ï㽶»ÆÉ«ÊÓƵ you with this process. You can also hire a person or business to deal with goods movements into Northern Ireland for you.
There may be duties due depending on the origin of the goods and whether they are ‘at risk’ of onward movement to the EU.
Find out more about your duty options if you’re a business who brings goods into Northern Ireland , or .
‘At risk’ goods will be charged the applicable EU rate of duty.
‘Not at risk’ goods will be charged:
- no duty if entering Northern Ireland from free circulation in Great Britain
- UK duty if entering Northern Ireland from outside of both the EU and the UK
- UK duty if entering Northern Ireland from Great Britain and the good was not in free circulation in Great Britain
This guide highlights when you can and cannot declare goods 'not at risk', how to check the additional requirements for goods subject to processing and how to declare your goods 'not at risk'.