Individuals and businesses not registered for VAT moving goods between Great Britain and Northern Ireland

If you’re an individual or a non-VAT registered business in Great Britain (England, Scotland and Wales), in most cases import VAT is not due for goods that are sent to Northern Ireland.

You may need to pay import VAT for goods that did not incur VAT of an equivalent value when purchased originally, because either: 

You’ll need to calculate the total amount of import VAT due before you pay.

To calculate import VAT due on the goods, you’ll need to know:

You should then deduct the VAT already paid in Great Britain from the VAT due when the goods enter Northern Ireland. The remaining amount is the import VAT due.

You can notify HMRC about any import VAT due by completing either:

You will be given a payment reference number once you have notified HMRC of any import VAT due.

Once you have your payment reference number, you can make your payment either online using the link below or using any of the other payment methods below.

If you use an incorrect reference number: 

You can pay online using one of the following methods:

You’ll need to complete the How to pay import VAT on goods from Great Britain to Northern Ireland (PDF, 360 KB, 2 pages) form and post it to the address given at the end of the form.