Guidance

Customs procedures for moving goods between Ireland and Northern Ireland in a no-deal Brexit

Find out the customs processes you’ll need to follow if you move goods between Ireland and Northern Ireland.

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Goods moving between Ireland and Northern Ireland will face different procedures compared to other UK-EU trade.

This guidance only covers the UK government’s temporary approach for moving goods between Ireland and Northern Ireland. You will also need to consider any advice issued by the Irish government on their requirements for goods moving into or out of Ireland.

Moving goods between Ireland and Northern Ireland

For most movements of goods across the land, air and sea borders between Ireland and Northern Ireland, you will:

The only exceptions will be for goods liable to Excise Duty (alcohol, tobacco and certain oils).

Moving goods between Ireland, Northern Ireland and Great Britain

There will be no new requirements or checks on goods moving between Northern Ireland and Great Britain.

If you move goods from Ireland to Great Britain and the goods go through Northern Ireland, you do not have to pay Customs Duty if the goods move for commercial reasons.

If you move goods through Ireland and Northern Ireland with the main purpose of avoiding Customs Duty, you will have to pay the UK’s tariff, whether the goods are from Ireland or outside Ireland.

The only exceptions will be for goods liable to Excise Duty (alcohol, tobacco and certain oils).

Moving controlled and licensed goods

You will need to follow these new processes:

  • make declarations if you trade in dangerous chemicals, ozone depleting substances or F-gases
  • use Belfast International Airport as the designated point of entry into Northern Ireland for endangered species and rough diamonds
  • have a licence to export dual-use or goods which could be used for torture or capital punishment
  • make declarations if you import animals and animal products from outside the EU that have not been checked in the EU

DEFRA have also published guidance if you’re importing and exporting plant and plant products. These goods will still be exempt from Customs Duty, but you’ll need to make a declaration to HMRC if you import or export goods between Ireland and Northern Ireland.

Processes will also be put in place if you wish to declare goods into transit or special procedures. Use of these procedures is voluntary.

Moving goods between Northern Ireland and another country

The new procedures will not apply to goods moving between Northern Ireland and any other EU member state or third country.

More information is available about importing or exporting to EU countries other than Ireland.

Published 29 March 2019