Import and export procedures

Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.

Find out how to get authorised 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

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

The Trader Support Service is introducing a new digital process to submit supplementary declarations

Find out what types of AEO status you could apply for and the benefits of these

Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK

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

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

Temporary duty suspensions and tariff quotas for importing goods into the UK

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

Use inward processing to delay or reduce import duties or VAT on goods that you process or repair

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

Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing

Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply

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

Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen

Find out how the CPD Carnet works, how to apply and what to do at customs

An overview of your responsibilities to report trade conducted with EU member states through the Intrastat return

Find out about the different simplified declarations for exports and what you need for authorisation to use them

Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them

Find out what you need to register for the National Export System (NES) to make an export declaration

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

You may need permission to temporarily move or export goods outside the UK, for example if you take sales samples to a trade show

Find out what to do when you're moving goods between special procedures in Great Britain and Northern Ireland.

If you're using common or Union transit you'll need to prepare your goods and plan your route

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

Find out what you need to do to prepare your business to move goods using common and Union Transit

What you need to do when using common or Union transit to bring goods into or through the UK

Find out what you need to do if you start and end transit movements in Northern Ireland using common and Union transit.

Understanding the New Computerised Transit System and how to use it in your business

Find out how to move someone's personal belongings from Great Britain to 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.

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

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

Access information such as duties and customs procedures for over 160 markets around the world

Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK from 1 January 2021

If you import or export using a preference agreement or the Generalised Scheme of Preference, you may be able to reduce the duties on your goods

Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse

Find out what you need to do to set up your business to move goods out of the UK using transit

Find out what to do when you move goods into or through Northern Ireland from common transit countries

Find out what to do when you move goods out of Northern Ireland using transit

Find out what you need to do to set up your business to move goods into the UK using transit