Moving goods you bring into Northern Ireland as ‘not at risk’ of moving to the EU

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 must submit information about your goods movements to HMRC.

If you are new to moving goods into Northern Ireland or need more information or support, you can sign up for the Trader Support Service for help with the 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 from Great Britain, or from a country outside of both the EU and the UK.

‘At risk’ goods will be charged the applicable EU rate of duty.

Distance sales moving into Northern Ireland that are ‘at risk’ of entering the EU will be charged a handling fee of 2 euros for each line item.

When you cannot declare goods ‘not at risk’

There are some goods which cannot be declared ‘not at risk’. These goods will be automatically ‘at risk’ and the applicable EU rate of duty will be payable.

Goods which are subject to commercial processing, where the additional requirements to declare them ‘not at risk’ are not met, cannot be declared ‘not at risk’. These goods are automatically ‘at risk’. You can find out more about the additional requirements for goods subject to processing in this guidance.

Goods entering Northern Ireland from countries outside of both the EU and UK, where the applicable EU rate of duty is more than the applicable UK duty by 3 percentage points or more, cannot be declared ‘not at risk’. These are automatically ‘at risk’.