EU to Northern Ireland trade - EU sources of support and guidance
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:
- Protocol on Northern Ireland
Read more on the main elements of the Protocol, including NI's continued alignment with EU rules.
- What does the end of the transition period mean for my business?
Find information on what the UK's withdrawal from the European Union means for businesses in the EU.
- EU customs procedure guidance (PDF, 710K)
Download detailed guidance on customs, including specific information on the movement of goods between Northern Ireland and the EU.
- Tax and customs - Frequently asked questions (PDF, 850K)
Access commonly asked questions for EU businesses on the areas of taxation and customs from 1 January 2021. Find questions specific to EU to Northern Ireland trade.
- Your EU suppliers and customers can also contact their national authorities for guidance. Find details on EU contact points and websites dedicated to UK withdrawal-related information.