EU to Northern Ireland trade - EU sources of support and guidance

Guide

EU rules for customs, VAT and excise duties continue to apply to all goods entering and leaving Northern Ireland from/to the EU. 

The Northern Ireland Protocol agreed that from 1 January 2021, NI would remain part of the EU single market for goods which can continue to flow freely between Northern Ireland and the EU.

There are no changes to tax and customs procedures for EU businesses trading goods directly with Northern Ireland, as long as they stay within Northern Ireland or the EU.

While NI is part of the United Kingdom, different customs procedures and formalities now apply to trade between Great Britain (England, Scotland and Wales) and the EU. 

If your EU suppliers or customers have questions about EU to NI trade, there is online advice and guidance from the EU Commission (EC) available in a range of languages.

The EC provides information on many areas specific to Northern Ireland business, including: