How to import goods to Northern Ireland: step-by-step
How to move goods to Northern Ireland from a country outside the UK and the EU.
How to move goods to Northern Ireland from a country outside the UK and the EU
- 1
Check if you need to follow this process
Follow these steps if you're moving goods permanently to:
- Northern Ireland from a country outside the UK and the EU
What you need to do is different if you are:
- 2
Get your business ready to import
If you move goods to or from Northern Ireland you may need an EORI number that starts with XI.
There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.
Find out about using simplified declaration procedures
Check if Authorised Economic Operator status is right for you
- and
Check the business sending you the goods can export to NI
The business sending you the goods may need:
- to make an export declaration in their country
- licences or certificates to send goods to the UK
Check whoever is sending the goods is able to export them from their country.
- 3
Decide who will make customs declarations and transport the goods
You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.
Most businesses that import goods use a transporter or customs agent.
- 4
Find out the commodity code for your goods
You鈥檒l need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.
Your customs agent or transporter might be able to help you with this.
- and
Work out the value your goods
When you make your import declaration, you鈥檒l need to include the value of your goods - this helps work out how much duty and VAT you鈥檒l need to pay.
- 5
Find out if you can reduce your duty payment
You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.
You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.
- and
Find out if you can delay your customs duty
You may be able to delay sending information about goods or paying Customs Duty.
- 6
Check if you need a licence or certificate for your goods
There are special rules and you may need to get licences or certificates if you are importing any of the following:
- 7
Check the labelling, marking and marketing rules
- 8
Get your goods through customs
If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.
- 9
Claim a VAT refund
If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You鈥檒l need your Import VAT Certificate (C79).
- 10
If you paid the wrong amount of duty or rejected the goods
If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.
If you paid too little Customs Duty or import VAT, report it to HMRC.
- 11
Keep invoices and records
You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).
If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.