How VAT will apply to goods moving between Great Britain and Northern Ireland

Import VAT may apply to goods that enter Northern Ireland from Great Britain

The Windsor Framework​ ensures that ​Northern Ireland ​benefits from the same VAT rules as ​the​ rest of the United Kingdom while aligning with certain EU VAT rules on goods. ​Northern Ireland is, and will remain, part of the UK’s VAT system.  

Import VAT ​​may ​apply to goods that enter Northern Ireland from Great Britain (England, Scotland and Wales). The same will also broadly apply to goods entering Great Britain from Northern Ireland.​     ​  

​​​For the majority of movements by individuals and non-VAT-registered businesses, no action is required.   

HMRC ​is ​​​responsible for the operation of VAT and collection of revenues in Northern Ireland.  

​​This guidance sets out how VAT ​works​​​ for individuals and non-VAT-registered businesses moving goods between Great Britain and Northern Ireland​.

If you travel with goods by air or sea between Great Britain and Northern Ireland

If you carry goods from Great Britain to Northern Ireland by commercial sea or air transports, in most cases, no VAT will be due.

When you’ll have to account for import VAT

You’ll need to account for import VAT on goods, including personal possessions, that both:

If you send goods between Great Britain and Northern Ireland

If you’re an individual sending goods from Great Britain to Northern Ireland, in most cases, no VAT will be due.

When you’ll have to account for import VAT

You’ll need to account for import VAT where goods being sent both:

The sender will be required to account for the import VAT on these goods.

Unregistered businesses carrying commercial goods between Great Britain and Northern Ireland