How to export goods from Northern Ireland: step-by-step
How to move goods from Northern Ireland to destinations outside the EU and GB
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1
Check if you need to follow this process
Follow these steps if you're moving goods permanently from:
- Northern Ireland to a country outside the UK and the EU
What you need to do is different if you are:
- moving goods between Great Britain and Northern Ireland or Northern Ireland and the EU
- sending goods through the post
- taking a small amount of goods personally to sell abroad
- taking goods temporarily out of the UK
Find out about the support available for trading outside Northern Ireland.
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2
Check the rules for exporting your goods
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and
Apply for any licences you need to export your goods
There are special rules and you may need to get licences or certificates if you are exporting any of the following:
- animals and animal products
- plants and plant products
- drugs and medicines
- medical devices
- chemicals
- ozone-depleting substances and F-gases
- radioactive substances
- diamonds
- Goods of cultural interest
- waste
- goods that could be used for torture or capital punishment
- firearms, ammunition and related equipment
- military goods, services and technology
- items that can have both civil and military uses
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3
Get your business ready to export
You need an EORI number with XI if you move goods to or from Northern Ireland.
Check if you need to register for VAT
There are processes that can make clearing customs quicker and easier to manage if you export goods regularly.
Find out about using simplified declaration procedures
Check if Authorised Economic Operator status is right for you -
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Check whoever's receiving the goods can import them
The business or person receiving the goods may need:
- to make an import declaration in their country
- licences or certificates to receive goods from the UK
Check whoever you are sending the goods to is able to import them into their country.
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4
Decide who will make export declarations and transport the goods
You can consider hiring someone who can deal with customs and transport the goods for you, or you can do it yourself.
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5
Classify your goods
You must find the right commodity code to classify the goods you're exporting.
Your customs agent or transporter might be able to help you with this. -
6
Prepare the invoice and other documentation for your goods,
The completed invoice and any licences or certificates must travel with the goods.
When filling in the value of your goods on the invoice, use the price you’re selling them for. If you're not selling the goods, use the market value of the goods. List any freight or export insurance you included in the price separately.
You may need proof of origin if exporting to a country where your goods have a reduced or zero rate of duty.
You might be able to zero-rate the goods for VAT. This means you can charge your customers VAT at 0%.
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7
Get your goods through customs
If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.
Make an export declaration and get your goods cleared by UK customs
You may need other documentation to get your goods into the destination country. Ask the person or business buying your goods what information you need to provide.
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8
Keep invoices and records
You must keep commercial invoices and any customs paperwork.
If you're VAT registered, record the goods in your VAT accounts even if they are zero-rated.
Find out how to record the goods in your VAT accounts
If you exported controlled goods, for example, firearms, keep the paperwork that shows who owns the goods.