Moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK
Find out what to do when you're moving goods between special procedures in Great Britain and Northern Ireland.
Last updated 29 December 2020
You鈥檒l need in both Great Britain and Northern Ireland to use a special procedure in both territories.
Using a special procedure in Northern Ireland
If you鈥檙e using a special procedure in Northern Ireland and want to move the goods to a special procedure in Great Britain, you should use an export declaration in Northern Ireland to discharge the procedure in Northern Ireland.
You need to make an import declaration in Great Britain to declare your goods into the special procedure.
You鈥檒l also keep the duty suspended on your goods.
Using a special procedure in Great Britain
If you鈥檙e using a special procedure in Great Britain and want to move the goods to a special procedure in Northern Ireland, you should make an entry in your records (instead of an export declaration) to discharge the procedure in Great Britain.
You need to make an import declaration in Northern Ireland to declare your goods into the special procedure.
You鈥檒l also keep the duty suspended on your goods.
Paying duty
If you鈥檙e moving goods from Great Britain to Northern Ireland and have not paid duty in Great Britain, you鈥檒l need to pay UK duty on arrival into Northern Ireland or put your goods under duty suspense.