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Food, drink and agriculture
Import and export rules in the Food and Agriculture sector
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.
Moving food and animal feed from Northern Ireland to Great Britain (England, Scotland and Wales)
Find out which food and animal feed goods qualify for unfettered access and can move from Northern Ireland to Great Britain without sanitary and phytosanitary (SPS) controls.
Exporting or moving fish from the UK
How to export or move fish for human consumption from the UK (excluding Northern Ireland to the EU)
Export or move live animals and animal products to the EU or Northern Ireland
What you need to do to export or move live animals, products of animal origin and animal by-products to the EU or Northern Ireland
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 move goods from Great Britain to Northern Ireland: step-by-step
This checklist covers customs requirements for NI businesses buying goods from GB.
Trading and moving goods in and out of Northern Ireland
How to prepare if you trade and move goods in and out of Northern Ireland.
Transport options for moving your goods
Find out the transport options for moving your goods
How to export goods from Northern Ireland: step-by-step
How to move goods from Northern Ireland to destinations outside the EU and GB.
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 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.
Tax and international trade
Understand your tax obligations when importing or exporting including VAT and excise duties
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