Taxes, VAT, duties and tariffs
VAT Import One Stop Shop Scheme
Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.
VAT on movements of goods
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT.
Using tariff rate quotas to import sheepmeat, poultry and beef into Northern Ireland from outside the UK and EU
From 30 September 2024, traders can access certain UK tariff rate quotas when they import sheepmeat, poultry and beef into Northern Ireland from certain countries outside the UK and EU.
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Pay less import duty and VAT when re-importing goods to the UK
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
How to set up an account to defer duty payments when you import goods
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Accounting for VAT on goods moving between Great Britain and Northern Ireland
Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Foreign currency transactions and VAT
When you invoice a customer in a foreign currency you must convert the VAT on the sale into sterling, using one of two methods.
How VAT will apply for goods imported into Northern Ireland from outside the UK or EU
Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business
Check when you can account for import VAT on your VAT Return
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting)
EU VAT e-commerce package
Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.
Check how to pay duties and VAT on imports
If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways
Charging VAT on goods dispatched from Northern Ireland to the EU
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
International Commercial Contracts - Incoterms
An introduction to International Commercial Terms (Incoterms).
Introduction to Intrastat
An overview of your responsibilities to report trade conducted with EU member states through the Intrastat return.
Inward processing
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair
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
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.
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
Duty suspensions and tariff quotas
Temporary duty suspensions and tariff quotas for importing goods into the UK.
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
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