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Country guides: Providing services and travelling for business to the EU, Switzerland, Norway, Iceland and Liechtenstein
Information for UK businesses on service provision to individual EU countries.
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.
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.
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.
Importing and exporting waste
What UK waste importers and exporters must do to notify about waste shipments.
Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland
Check if you can apply for a repayment or remission of EU import duty paid on goods brought into Northern Ireland, through the Duty Reimbursement Scheme.
Export or move composite food products
Find out what a composite food product is, and the rules you need to follow to export or move these products.
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
When you can and cannot declare goods 'not at risk'
There are two reasons that goods brought into Northern Ireland from Great Britain can be declared not ‘at risk’. You should consider which of these two options is most suitable for your business.
Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland
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.
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.
Country guides: Exporting outside the EU
Find out about accessing individual international markets and how you can get help targeting them.
Country guides: Exporting to the EU
Find out about individual EU markets and the opportunities for doing export business there.
Duty suspensions and tariff quotas
Temporary duty suspensions and tariff quotas for importing goods into the UK.
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.
Commercial property leases: renewing and ending a tenancy
The rights of tenants and landlords to end or renew a business tenancy and the help and advice that is available.
Tenant's right to renew a commercial property lease
Which tenants have the right to renew their business property lease and which don't.
Tenant's rights to end a commercial property lease
When a tenant has the right to end a commercial property lease early, and how a tenant can end a fixed term tenancy.
Commercial property leases: paying rent and rent reviews
Rental agreements between tenants and landlords for business property and an outline of what rent reviews are.
Landlord ending a commercial property lease early
Circumstances in which a landlord might take back their premises during the course of a business tenancy.