Import and export procedures
Sign up for the Trader Support Service to move goods into and out of Northern Ireland
Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.
Sign up for the Northern Ireland Retail Movement Scheme
Sign up for the scheme and apply online for a General Certificate to move retail products from Great Britain (England, Scotland and Wales) to Northern Ireland.
Declare goods using the UK Trader Scheme if you bring goods into Northern Ireland
How to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU so that EU duty will not be payable on those goods.
Movement Assistance Scheme: get help with moving agrifood goods to Northern Ireland
Get advice and help to meet new requirements if you are a trader, and understand how you can claim money back if you provide an inspection and certification service.
Retail Movement Scheme: how the scheme will work
A new scheme for businesses that move prepacked retail goods such as food, drink, cut flowers and pet food from Great Britain to Northern Ireland.
Northern Ireland Retail Movement Scheme: how to register and seal consignments
Businesses that sell or facilitate movement of food in Northern Ireland can register for the Northern Ireland Retail Movement Scheme.
Northern Ireland Retail Movement Scheme: groupage and mixed load consignments
How to move groups of agrifood products from Great Britain (England, Scotland and Wales) to Northern Ireland, which may include consignments of Northern Ireland Retail Movement Scheme (NIRMS) goods and consignments of non-NIRMS goods.
Northern Ireland Retail Movement Scheme: Labelling requirements
Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Retail Movement Scheme.
Check if Authorised Economic Operator status could benefit you
Find out what types of AEO status you could apply for and the benefits of these.
Apply to operate a customs warehouse
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK
Customs warehousing
You can use custom warehousing to delay duty and VAT. You will only pay when your goods leave the warehouse and go into free circulation
End-use relief
Check if you can apply for End-Use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing
Duty suspensions and tariff quotas
Temporary duty suspensions and tariff quotas for importing goods into the UK.
Claiming tariff quotas to reduce import duties
Tariff quotas let you import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first serve basis
Inward processing
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair
Outward processing
When you export goods outside the UK and EU for processing or repair and then re-import them, you can use Outward Processing to reduce your duty payments
Report goods exported to the EU using inward or outward processing
Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing
Apply to operate a temporary storage facility
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply
Apply for an ATA Carnet
ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system
How to use your ATA Carnet
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen
Apply for a CPD Carnet
Find out how the CPD Carnet works, how to apply and what to do at customs
Introduction to Intrastat
An overview of your responsibilities to report trade conducted with EU member states through the Intrastat return.
Apply to use simplified declarations for exports
Find out about the different simplified declarations for exports and what you need for authorisation to use them
Apply to use simplified declarations for imports
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
Register for the National Export System to make an export declaration
Find out what you need to register for the National Export System (NES) to make an export declaration.
Register to make an entry summary declaration in Northern Ireland
Use the Import Control System if you import goods from outside of the EU into Northern Ireland or move goods into Northern Ireland from Great Britain, to give information to customs before your goods arrive
Take goods temporarily out of the UK
You may need permission to temporarily move or export goods outside the UK, for example if you take sales samples to a trade show.
Moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK
Find out what to do when you're moving goods between special procedures in Great Britain and Northern Ireland.
Moving your goods to common or EU transit countries
If you're using common or Union transit you'll need to prepare your goods and plan your route
Check if you can use transit to move goods to the EU and common transit countries
Use common and Union transit when exporting or taking goods out of the UK to move them quickly and delay duty until they reach their destination
Get your business ready to move goods to the common or EU countries
Find out what you need to do to prepare your business to move goods using common and Union Transit
Bring goods into or through the UK using common and Union transit
What you need to do when using common or Union transit to bring goods into or through the UK
Starting and ending transit movements in Northern Ireland
How to notify Border Force if you're starting a movement from an office of departure or ending a movement at an office of destination in Northern Ireland.
Using the New Computerised Transit System (NCTS) to move goods
Understanding the New Computerised Transit System and how to use it in your business
Moving personal belongings from Great Britain to Northern Ireland
Find out how your business can move someone's personal belongings from Great Britain to Northern Ireland.
Making an indirect export from Northern Ireland
Find out what to do when goods which were declared for export in an EU country leave Northern Ireland, for either Great Britain or another non-EU country.
Claiming preferential rates of duty between the UK and EU
How to claim preferential rates of duty on goods covered in the UK's deal with the EU and how to declare goods imported into the UK on your import declaration
Temporary Admission
How to apply for Temporary Admission to import goods into the UK or EU and use them for up to 2 years or more, before re-exporting them
Tool: Check duties and customs procedures for exporting goods
Access information such as duties and customs procedures for over 160 markets around the world
Moving qualifying goods from Northern Ireland to the rest of the UK
Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK.
Check if you can claim a preferential rate of duty
If you import or export using a preference agreement or the Developing Countries Trading Scheme, you may be able to reduce the duties on your goods.
Using preference agreements for goods in a customs warehouse
Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse
Preparing to move goods out of the UK through common transit countries
Find out what you need to do to set up your business to move goods out of the UK using transit
Moving goods into or through Northern Ireland using common or union transit
Find out what to do when you move goods into or through Northern Ireland from common transit countries
Moving goods out of Northern Ireland through common transit countries
Find out what to do when you move goods out of Northern Ireland using transit
Preparing to move goods into the UK through common transit countries
Find out what you need to do to set up your business to move goods into the UK using transit
Preparing to move your goods out of Northern Ireland using transit
How to plan your route and make declarations if your transit movement is starting in Northern Ireland.
Set up your business to move goods out of the UK using transit
How to get your business ready to move goods out of the UK to Common Transit Convention countries.
Transporting goods into the UK under transit: step-by-step
Find out what to do when you transport goods under a transit movement into or through the UK from common transit countries.
Transporting goods out of Northern Ireland under transit: step-by-step
Find out what to do when you transport goods out of Northern Ireland under a transit movement to common transit countries.
Importing goods into the UK using transit
What you and the exporter are responsible for, what to do after a transit movements ends and how to end a movement at your own premises.
Check if you can use your premises to start or end transit movements
Find out more about getting authorised consignor or consignee status to start or end transit movements at your own premises.
Check the amount of guarantee you need for transit movements
Why you need a guarantee and how to work out how much guarantee you need to cover your movements.