Exporting and importing | nibusinessinfo.co.uk

Taxes, VAT, duties and tariffs

Introduction

Tariffs on goods imported into the UK

How to check the tariff rates that apply to goods you import.
Trade Tariff: look up commodity codes, duty and VAT rates

Use the Trade Tariff to look up commodity codes, duty and VAT rates.
Check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain

Tool which can help your business check if a tariff needs to be paid on goods brought from GB into NI.
US trade tariffs

Find out more about the latest US trade tariffs and upcoming events to help understand the changes.
Check if you can apply for a Northern Ireland tariff rate quota

Find out if you can claim a tariff rate quota to reduce duties, and how to apply for the quota, when moving goods to Northern Ireland.
Finding commodity codes for imports into or exports out of the UK

How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT
UK Trade Tariff: duty suspensions and autonomous tariff quotas

Temporary duty suspensions and tariff quotas for importing goods into the UK.
Tool: Check duties and customs procedures for exporting goods

Access information such as duties and customs procedures for over 160 markets around the world.
Check your goods meet the rules of origin

Rules to establish the country of origin of imported and exported goods and to help identify those which qualify for lower or nil Customs Duty.
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU

Find out how to claim a Customs Duty waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.
Claiming tariff quotas to reduce import duties

Tariff quotas let you import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first serve basis.
How to set up an account to defer duty payments when you import goods

Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Categorising goods for Internal Market Movements from Great Britain to Northern Ireland

Find out how to check and categorise goods you move from Great Britain to Northern Ireland to use the simplified process for internal market movements.
Accounting for VAT on goods moving between Great Britain and Northern Ireland

Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Returned Goods Relief: Pay less import duty and VAT when re-importing goods to the UK

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
How VAT will apply for goods imported into Northern Ireland from outside the UK or EU

Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Check when you can account for import VAT on your VAT Return

If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
EU VAT e-commerce package

Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.
Check how to pay duties and VAT on imports

If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways
Charging VAT on goods dispatched from Northern Ireland to the EU

Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
International Commercial Contracts - Incoterms

An introduction to International Commercial Terms (Incoterms).
Using tariff rate quotas to import sheepmeat, poultry and beef into Northern Ireland from outside the UK and EU

From 30 September 2024, traders can access certain UK tariff rate quotas when they import sheepmeat, poultry and beef into Northern Ireland from certain countries outside the UK and EU.
Introduction to Intrastat

An overview of your responsibilities to report trade conducted with EU member states through the Intrastat return.
Inward processing

Use inward processing to delay or reduce import duties or VAT on goods that you process or repair
Apply to operate a temporary storage facility

Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply
Pay less Customs Duty on goods from a country with a UK trade agreement

You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin.
End-use relief

Check if you can apply for End-Use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU

Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Using preference agreements for goods in a customs warehouse

Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse
VAT on movements of goods

How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT.
Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU

If you're a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU you need to tell HMRC, so you can continue to account for VAT on acquisitions and dispatches
Foreign currency transactions and VAT

When you invoice a customer in a foreign currency you must convert the VAT on the sale into sterling, using one of two methods.
VAT Import One Stop Shop Scheme

Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.

Read more about Taxes, VAT, duties and tariffs

Freight forwarding

Introduction

How to use freight forwarding

How freight forwarders can take care of much of the work involved in transporting your goods internationally.

Read more about Freight forwarding

Transporting dangerous goods

Introduction

How to transport dangerous goods

Meeting regulatory requirements to transport dangerous goods, and the role of the Dangerous Goods Safety Adviser.
Driving dangerous goods and special loads abroad

A guide to regulations governing the transportation of dangerous goods by road and the procedures involved.

Read more about Transporting dangerous goods

Taking lorries abroad

Introduction

International road haulage permits

Authorisations and permits you will require if you are operating haulage vehicles on international journeys.
Driver documents required for international road haulage

Documentation for international road haulage drivers to help you keep to schedule and ensure prompt delivery of goods.

Read more about Taking lorries abroad

Classifying your goods

Introduction

Tariffs on goods imported into the UK

How to check the tariff rates that apply to goods you import.
Finding commodity codes for imports into or exports out of the UK

How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT
Check your goods meet the rules of origin

Rules to establish the country of origin of imported and exported goods and to help identify those which qualify for lower or nil Customs Duty.
Get proof of origin for your goods

Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Apply for a Binding Tariff Information decision

Find out how to get a legally binding decision on the commodity code to use when importing into or exporting from Northern Ireland or EU.
Apply for a Binding Origin Information decision

If you import into or export from Northern Ireland you can get a decision on the origin of your goods.
Check what you'll need to get a legally binding decision on a commodity code

Find out what you'll need to get a legally binding decision on the commodity code to use when importing or exporting your goods that will be valid from 1 January 2021
Trade Tariff: look up commodity codes, duty and VAT rates

Use the Trade Tariff to look up commodity codes, duty and VAT rates.
Check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain

Tool which can help your business check if a tariff needs to be paid on goods brought from GB into NI.
Classifying specific goods

Help and guidance on how to classify goods.

Read more about Classifying your goods

Import and export procedures

Introduction

Carbon Border Adjustment Mechanism (CBAM) for Northern Ireland businesses

Find guidance explaining how EU and UK CBAM rules impact NI businesses, which goods are included, and access free tools to assist with compliance.
Sign up for the Trader Support Service to move goods into and out of Northern Ireland

Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.
Sign up for the Northern Ireland Retail Movement Scheme

Sign up for the scheme and apply online for a General Certificate to move retail products from Great Britain (England, Scotland and Wales) to Northern Ireland.
Declare goods using the UK Trader Scheme if you bring goods into Northern Ireland

How to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU so that EU duty will not be payable on those goods.
Movement Assistance Scheme: get help with moving agrifood goods to Northern Ireland

Get advice and help to meet new requirements if you are a trader, and understand how you can claim money back if you provide an inspection and certification service.
Northern Ireland Retail Movement Scheme: how the scheme works

A new scheme for businesses that move prepacked retail goods such as food, drink, cut flowers and pet food from Great Britain to Northern Ireland.
Northern Ireland Retail Movement Scheme (NIRMS): how to register

How to register for the Northern Ireland Retail Movement Scheme to move or sell food in Northern Ireland.
Northern Ireland Retail Movement Scheme: groupage and mixed load consignments

How to move groups of agrifood products from Great Britain (England, Scotland and Wales) to Northern Ireland, which may include consignments of Northern Ireland Retail Movement Scheme (NIRMS) goods and consignments of non-NIRMS goods.
Northern Ireland Retail Movement Scheme: Labelling requirements

Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Retail Movement Scheme.
Tool: Check duties and customs procedures for exporting goods

Access information such as duties and customs procedures for over 160 markets around the world.
Outward processing

When you export goods outside the UK and EU for processing or repair and then re-import them, you can use Outward Processing to reduce your duty payments
Report goods exported to the EU using inward or outward processing

Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing.
Apply for an ATA Carnet

ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system
Take goods temporarily out of the UK

You may need permission to temporarily move or export goods outside the UK, for example if you take sales samples to a trade show.
Moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK

Find out what to do when you're moving goods between special procedures in Great Britain and Northern Ireland.
Check if you can use transit to move goods to the EU and common transit countries

Use common and Union transit when exporting or taking goods out of the UK to move them quickly and delay duty until they reach their destination.
Starting and ending transit movements in Northern Ireland

How to notify Border Force if you're starting a movement from an office of departure or ending a movement at an office of destination in Northern Ireland.
Using the New Computerised Transit System (NCTS) to move goods

Understanding the New Computerised Transit System and how to use it in your business
Moving personal belongings from Great Britain to Northern Ireland

Find out how your business can move someone's personal belongings from Great Britain to Northern Ireland.
Temporary Admission

How to apply for Temporary Admission to import goods into the UK or EU and use them for up to 2 years or more, before re-exporting them.
Moving qualifying goods from Northern Ireland to the rest of the UK

Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK.
Moving goods out of Northern Ireland through common transit countries

Find out what to do when you move goods out of Northern Ireland using transit
Preparing to move your goods out of Northern Ireland using transit

How to plan your route and make declarations if your transit movement is starting in Northern Ireland.
Set up your business to move goods out of the UK using transit

How to get your business ready to move goods out of the UK to Common Transit Convention countries.
Transporting goods into the UK under transit: step-by-step

Find out what to do when you transport goods under a transit movement into or through the UK from common transit countries.
Transporting goods out of Northern Ireland under transit: step-by-step

Find out what to do when you transport goods out of Northern Ireland under a transit movement to common transit countries.
Importing goods into the UK using transit

What you and the exporter are responsible for, what to do after a transit movements ends and how to end a movement at your own premises.
Check if you can use your premises to start or end transit movements

Find out more about getting authorised consignor or consignee status to start or end transit movements at your own premises.
Check the amount of guarantee you need for transit movements

Why you need a guarantee and how to work out how much guarantee you need to cover your movements.
Manually arrive your goods in the UK

Additional steps you or someone acting on your behalf may need to take to tell HMRC that your goods have arrived in the UK at a location using the Goods Vehicle Movement Service.
Labelling and packaging of medicinal products for human use

Information on the implementation of labelling and packaging requirements for medicinal products for human use following agreement of the Windsor Framework.
Apply for a CPD Carnet

Find out how the CPD Carnet works, how to apply and what to do at customs.

Read more about Import and export procedures

Chemicals and waste

Introduction

Importing and exporting waste

What UK waste importers and exporters must do to notify about waste shipments.

Read more about Chemicals and waste

Food, drink and agriculture

Introduction

Importing and exporting plants and plant products

How to trade plants and plant products, including trees, inside and outside the EU.
Export food, drink and agricultural products

Check if you need a certificate to export food, drink and agricultural products.
Export or move composite food products

Find out what a composite food product is, and the rules you need to follow to export or move these products.
Moving food and animal feed from Northern Ireland to Great Britain (England, Scotland and Wales)

Find out which food and animal feed goods qualify for unfettered access and can move from Northern Ireland to Great Britain without sanitary and phytosanitary (SPS) controls.
Exporting or moving high risk food and feed of non-animal origin to the EU or Northern Ireland

Guidance on exporting or moving high-risk food and feed of non-animal origin (HRFNAO) from Great Britain to the EU or Northern Ireland.
Importing and exporting organic food

Overview of the rules for importing and exporting organic food.
Get an export health certificate

How to get an export health certificate to export animals and animal products from Northern Ireland.
Support attestations: get reimbursed to move goods from Great Britain to Northern Ireland

How to apply to be reimbursed for the cost of getting a support attestation to move agri-food goods from Great Britain to Northern Ireland
Import live animals and germinal products from the EU to Great Britain

What documents and checks do you need to notify the authorities for live animals, animal products and high risk food or feed not of animal origin.
Moving non-qualifying Northern Ireland goods from Northern Ireland to Great Britain

How to move non-qualifying Northern Ireland goods that need sanitary and phytosanitary (SPS) controls from Northern Ireland to Great Britain.
Export or move animal feed or pet food from GB to Northern Ireland

Check if you need a certificate to export animal feed or pet food, and other rules you must follow.
Export or move livestock and poultry

Rules you need to follow to export cattle, pigs, sheep, goats and poultry.
Export or move animal bones, protein and other by-products from GB to Northern Ireland

What you need to do to export or move animal bones, protein and other by-products.
Trading or moving CITES-listed specimens through designated UK ports and airports

How to trade or move CITES-listed specimens through designated UK ports and airports.
Export or move live animals and animal products to the EU or Northern Ireland

What you need to do to export or move live animals, products of animal origin and animal by-products to the EU or Northern Ireland.
Movement Assistance Scheme: get help with moving agrifood goods to Northern Ireland

Get advice and help to meet new requirements if you are a trader, and understand how you can claim money back if you provide an inspection and certification service.
Wood packaging material for import and export

If you use or supply wood packaging material (WPM) to move goods to or from the EU or the rest of the world, you must make sure it meets international standards
Support Health Attestations for export of products of animal origin and animal by-products

Find out when you might need a Support Health Attestation (SHA) and how to apply for it.
Exporting or moving fish from the UK

How to export or move fish for human consumption from the UK (excluding Northern Ireland to the EU).
Importing or moving fish to the UK

How to import or move fish for human consumption to the UK.
Importing wine

How to certify and label wine imported into Great Britain and Northern Ireland.
Check if you need a CITES permit to import or export endangered species

Check if your import, export or re-export needs a permit under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES).
Certify wine for export

Requirements for wine exporters to be self-certified or have an EU VI-1 to export wine to the EU or move it to Northern Ireland.
Import or move horses and ponies

Rules for importing or moving horses and other equines, including ponies and donkeys
Export groups of products using the Groupage Export Facilitation Scheme (GEFS)

Guidance on using the GEFS, which allows 30-day support attestations that cover an entire group of products for export.
Bringing live animals to NI from EU via the GB landbridge

The procedures to follow for transit of live animals moving from EU to Northern Ireland through GB only.
Transiting animals and animal products through Great Britain

Rules to follow if you’re moving animals or animal products from one country to another and transiting through Great Britain (England, Scotland and Wales), known as ‘landbridge’ movements.
Moving fishery products or bivalve molluscs from Great Britain and non EU countries into Northern Ireland

How to move fishery products or bivalve molluscs from Great Britain or non EU countries into Northern Ireland.
Import composite products from the EU and Northern Ireland to Great Britain

Find out what a composite product is, and what you need to do to import or move composite products.
Export horses and ponies: special rules

Current rules for exporting horses and other equines, including ponies and donkeys, to the EU and Northern Ireland.
Import of products, animals, food and feed system (IPAFFS)

Use IPAFFS to notify enforcement authorities about imports of live animals, animal products and high risk food and feed not of animal origin into Great Britain.
Import high-risk food and feed not of animal origin from the EU to Great Britain

How to import or move high-risk food and feed not of animal origin from the EU and Northern Ireland to Great Britain.
Importing and exporting fresh fruit and vegetables

Rules for importing, exporting and moving fresh fruit and vegetables to, from and around the UK.

Read more about Food, drink and agriculture

Accessing new markets

Introduction

UK trade agreements in effect

Find out about trade agreements that can be used now.
The Windsor Framework

How to move goods between Great Britain and Northern Ireland, including processes, schemes, support, and access to UK and EU markets.
Trade barriers: what you need to know

Find out what trade barriers are and how they may affect you when exporting goods or services.
International Commercial Contracts - Incoterms

An introduction to International Commercial Terms (Incoterms).
Country guides: Exporting to the EU

Find out about individual EU markets and the opportunities for doing export business there.
Exporting to Denmark

What you need to know about exporting to Denmark, and how you can get help targeting this market.
Exporting to France

What you need to know about exporting to France, and how you can get help targeting this market.
Exporting to Germany

What you need to know about exporting to Germany, and how you can get help targeting this market.
Exporting to Great Britain

What you need to know about exporting to Great Britain, and how you can get help targeting this market.
Exporting to Italy

What you need to know about exporting to Italy, and how you can get help targeting this market.
Exporting to the Netherlands

What you need to know about exporting to the Netherlands, and how you can get help targeting this market.
Exporting to Norway

What you need to know about exporting to Norway, and how you can get help targeting this market.
Exporting to Sweden

What you need to know about exporting to Sweden, and how you can get help targeting this market.
Country guides: Exporting outside the EU

Find out about accessing individual international markets and how you can get help targeting them.
Exporting to Australia

What you need to know about exporting to Australia, and how you can get help targeting this market.
Exporting to New Zealand

What you need to know about exporting to New Zealand, and how you can get help targeting this market.
Exporting to the USA

What you need to know about exporting to the USA, and how you can get help targeting this market.
Country guides: Providing services and travelling for business to the EU, Switzerland, Norway, Iceland and Liechtenstein

Information for UK businesses on service provision to individual EU countries.
Republic of Ireland: providing services

Guidance for UK businesses on rules for selling services to the Repubic of Ireland.
Doing business in China: five top tips

Follow our tips to help you understand the culture of doing business in China.
Trade with Japan

How to import from and export to Japan.
Trade with Mexico

How you import from and export to Mexico.
Selling services to the EU, Switzerland, Norway, Iceland and Liechtenstein

Guidance for UK businesses on rules for selling services.
Top ten tips on importing from China

If you are considering importing from China, read our top ten tips to help you get started.

Read more about Accessing new markets

Starting to import

Introduction

How to import goods to Northern Ireland: step-by-step

How to move goods to Northern Ireland from a country outside the UK and the EU.
Are you ready to import?

Ensuring you have the right strategy and resources to benefit from importing.
Sign up for the Trader Support Service to move goods into and out of Northern Ireland

Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.
Moving goods temporarily into and out of Great Britain and Northern Ireland

Find out how to pay less or no duty when you move goods temporarily out of Great Britain and between Great Britain and Northern Ireland
The Windsor Framework - local trade advice and support organisations

Sources of local advice to help your business manage updated trading arrangements.
Apply to import goods temporarily to the UK

How to apply for Temporary Admission to import goods into the UK, or move goods from Great Britain into Northern Ireland, and use them for up to 2 years or more, before re-exporting them.
Manage the risks of importing

Controlling the risks of importing while capitalising on the opportunities.
Working with international suppliers

Common problems associated with international purchasing and using overseas suppliers, and how to avoid them.
Avoiding crime and fraud in international trade

Identify and manage the risks of crime in international trade business.
Help HMRC stop illegal trading and fraud

How you can help HM Revenue & Customs and United Kingdom Visas and Immigration combat smuggling, illegal trading and evasion of tax and duty.
Ethical trading

Implement corporate social responsibility policies when conducting overseas trade.
Trading under WTO rules

How to trade with other countries if there is no UK trade agreement.
How to move goods from Great Britain to Northern Ireland: step-by-step

This checklist covers customs requirements for NI businesses buying goods from GB.
Import licences and certificates

Licences, certificates and special rules.

Read more about Starting to import

Subscribe to Exporting and importing

Introduction

Introduction

Introduction

Introduction

Introduction

Introduction

Movement Assistance Scheme: get help with moving agrifood goods to Northern Ireland

Introduction

Importing and exporting waste

Introduction

Movement Assistance Scheme: get help with moving agrifood goods to Northern Ireland

Introduction