How to prepare if you trade and move goods in and out of Northern Ireland
April 23, 2021
Trading and moving goods in and out of Northern Ireland
Bringing goods into Northern Ireland from Great Britain and from countries outside of both the EU and the UK:
You will need to make declarations and pay any tariffs due when bringing goods into Northern Ireland from Great Britain or from countries outside of the EU and the UK.
There are a number of options available to make sure the right tariff outcome is applied on the goods you bring into Northern Ireland. Before moving your goods, you should consider which of these options is most suitable for your business.
How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
There has been updates to the sections ‘what this guidance is about’ and ‘codes and sub-codes for goods required on refund applications’.
The full guidance covers:
2. Refunds of VAT for Northern Ireland and EU businesses (Northern Ireland Protocol)
3. Refunds of VAT on goods for Northern Ireland businesses claiming from EU member states
4. Reclaim VAT expenses on services received in EU member states
5. Refunds of VAT on goods supplied in Northern Ireland to EU businesses
6. Refunds of VAT on services in the UK for EU businesses