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

Follow these steps if you're moving goods permanently to:

• Northern Ireland from 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 from the EU to Northern Ireland
• getting goods through the post
• bringing goods in your luggage for personal use
• bringing goods in your luggage, car or van to use in your business or sell
• bringing in goods temporarily
• bringing goods back into the UK after they were rejected at another country's border
• moving to the UK with your belongings
   

If you move goods to or from Northern Ireland you may need an EORI number that starts with XI.

Get an EORI number

There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

Find out about using simplified declaration procedures

Check if Authorised Economic Operator status is right for you

You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

Most businesses that import goods use a transporter or customs agent.

Find out how to hire someone to deal with customs for you

You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

You’ll need to include the commodity code on your import declaration.

Your customs agent or transporter might be able to help you with this.

Find the right commodity code for your goods
 

You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.

Find out if you can pay a lower rate of Customs Duty because of a trade agreement

You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.

Check other ways you can pay a lower rate of Customs Duty

There are special rules and you may need to get licences or certificates if you are importing any of the following:

• animals and animal products
• plants and plant products
• high risk food
• veterinary medicines
• human medicine
• controlled drugs
• tissues and cells for human application
• waste
• products containing F gas
• hazardous chemicals
• nuclear material
• guns, knives, swords and other weapons
• weapons and goods that could be used for torture or capital punishment

Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

Find out more about placing manufactured goods on the market in Northern Ireland from 1 January 2021

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 import declaration yourself and get your goods cleared by UK customs

If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).

Find out how to claim a VAT refund

If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.

Find out how to claim a refund or make a claim for rejected imports

If you paid too little Customs Duty or import VAT, report it to HMRC.

Find out how to tell HMRC you’ve underpaid and pay the difference

You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).

If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.