Moving goods between Northern Ireland and the rest of the UK (Great Britain) has taken on new compliance obligations since the end of the UK’s Brexit transition period. This is due to the fact that Northern Ireland is still a member of the Europian Union Single Market, Customs Union, and VAT regime.

  • You can sign up for the free Trader Support Service if you plan to move goods between Northern Ireland and the United Kingdom or bring goods into Northern Ireland from outside the United Kingdom.
  • You’ll need an EORI number that starts with XI if you want to move goods between Northern Ireland and non-EU countries (including the United Kingdom).
  • If you don’t want to use the Trader Support Service, you can hire someone to help you with customs or find a training provider.
  • If you import goods on a regular basis, you can open a duty deferment account to postpone payment of most customs fees.
  • If you are bringing goods into Northern Ireland, you can learn how to ensure that the correct tariff is applied to goods coming from the United Kingdom (including whether you can claim preferential rates of duty on goods covered by the UK’s EU deal) or from countries outside the EU and the United Kingdom.
  • When bringing goods into or sending goods out of Northern Ireland, you must find the right commodity code to make your customs declaration in order to understand any duty or other measures that apply to your goods.

The first step in determining your VAT compliance requirements is to research Irish VAT legislation. Depending on where and how you trade, TAS Consulting Limited has a variety of solutions that can help you.

If you have any queries, or would like specific advice, then please do not hesitate to contact a member of our team.

call us on +353 (0)1 442 8230, 00353 851477625 or email moh@tasconsulting.ie