Northern Ireland ― moving goods between NI and the rest of the world

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at movements of goods between Northern Ireland and the rest of the world, including the EU.

For an overview of the VAT status of Northern Ireland generally, see the Northern Ireland ― overview guidance note.

For information about the VAT rules in each EU country please refer to the VAT in the EU guidance note.

Further in-depth commentary on the law can be found in De Voil Indirect Tax Service V1.301 and V3.360.

Northern Ireland is given special status under the terms of the Withdrawal Agreement under the Protocol on Ireland / Northern Ireland as described in the Northern Ireland ― overview guidance note.

Moving goods from outside the UK and EU into Northern Ireland

Imports into Northern Ireland from outside the UK and the EU are in most cases treated the same from a VAT perspective as imports into Great Britain. Imports into Great Britain are covered in the Imports ― overview (rules from 1 January 2021) guidance note.

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Northern Ireland ― moving goods between NI and the rest of the world

Northern Ireland ― moving goods between NI and the rest of the world