Movement of goods to Northern Ireland from Great Britain

Since the introduction of the Northern Ireland Protocol, movement of goods between Great Britain and Northern Ireland has been a problematic area for many UK companies. Some of them have even ceased trading between these two countries as it became too expensive and complicated.

The process of selling goods between GB and NI is not easy but our team at Unipac Shipping knows well how to navigate these post-Brexit challenges. We support businesses in successful and seamless operations every day.

There is a requirement for the firms that are involved in movement of goods from Great Britain to Northern Ireland to complete customs declarations from the start of 2021. To do this, you will need to:

–  register the company details on the Trader Support Services Portal

– produce a commercial invoice with HS tariff codes, goods descriptions and values

– have a GB EORI and an XI EORI number

You might have to pay duties due to HMRC if the goods are of non-EU or UK origin and if they are considered ‘at risk’ of onward movement to the Republic of Ireland.

The EU duty will apply to ‘At risk’ goods.

HMRC will not charge duty to ‘Not at risk’ goods if they are entering Northern Ireland from free circulation in Great Britain.

You will have to pay UK duty if goods are entering Northern Ireland from:

• outside of both the EU and the UK

• Great Britain and the goods were not in free circulation in Great Britain

Whether goods are ‘at risk’ or ‘not at risk’ is determined by the applicable duties and trader certainty of the final destination of the goods.

Where the applicable EU duties are higher than the applicable UK duties (which are zero in the case of movements from Great Britain to Northern Ireland), goods brought into Northern Ireland can still be declared ‘not at risk’ when they are all of the following:

• for sale to, or final use by, end consumers located in Northern Ireland (and England, Wales and Scotland in the case of movements from Great Britain)

• declared by a trader authorised under the UK Trader Scheme

• not subject to an EU trade remedy.

Goods brought into Northern Ireland from countries outside of both the EU and UK cannot be declared ‘not at risk’ if the applicable EU duty is greater than the applicable UK duty by 3 percentage points or more.

In declaring goods ‘not at risk’ under the UK Trader Scheme, you must be satisfied that these goods entered Northern Ireland for the purpose of being sold or used by end consumers located in Northern Ireland (and England, Wales and Scotland in the case of movements from Great Britain). You’ll need to keep evidence to demonstrate this.

Some examples include:

• selling goods in a shop in Northern Ireland

• buying stationery for use in Northern Ireland

• a farmer buying a tractor for their own use in Northern Ireland

• selling furniture from a wholesale outlet to shops, or to businesses for their own use, in Northern Ireland

• bringing goods into Northern Ireland from Great Britain, storing them in a warehouse in Northern Ireland before selling to other parts of the UK

Whatever your individual situation might be, our team at Unipac will find the best solution for trading your goods between GB and N.I. Please do get in touch.

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