Northern Ireland Protocol
Moving goods into, out of, or through Northern Ireland from January 2021
What do businesses need to know?
Since the Northern Ireland Protocol came into effect on 1 January 2021 there have been changes to the way goods move between Great Britain and Northern Ireland. The Customs Declaration Service should now be used for declarations on the movements of goods to or from Northern Ireland, including goods from Great Britain to Northern Ireland. The Customs Handling of Import and Export Freight (CHIEF) system can still be used in some instances.
- The Protocol includes some new administrative processes for traders. Notably, traders now need to adhere to new digital import declaration requirements, and digital safety and security information, for goods entering Northern Ireland from the rest of the UK
- The UK Government has established a new, free service, the Trader Support Service (TSS) which will provide an end-to-end service guiding traders through all import processes. Traders can also use the TSS to complete digital declarations at no additional cost
- The new conformity assessment process changed on 1 January 2021 following the end of the transition period which means goods being placed on the Northern Irish market will require both the UKNI marking and the CE marking
What does my business need to do?
- Make sure you have an EORI number starting with GB
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You can sign up for the free Trader Support Service to guide you through any changes to the way goods move between Great Britain and Northern Ireland, as well as how you bring goods into Northern Ireland from outside the UK. The service can also complete declarations on your behalf
- Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs. You claim a waiver for customs duty on your import declaration. This is the only way you can make a claim
HMRC support
HMRC has launched the UK Trader Scheme to support businesses moving goods from Great Britain to Northern Ireland. Accompanying guidance on how to apply can be found on GOV.UK. If you are bringing goods into Northern Ireland which you know are not 'at risk' of moving to the EU, you can use the UK Trader Scheme to apply for authorisation and declare them so. This means EU duty will not be payable on those goods.
Check if you can declare goods you bring into Northern Ireland as not 'at risk'
Information on the movement of goods from 1 January 2021
From Northern Ireland to the UK
Moving goods will take place exactly as it did previously - with no additional process paperwork or restrictions - except in very limited circumstances. These circumstances include international obligations or goods being held in duty-suspension i.e. endangered flora or fauna and excise goods such as alcohol or fuel products.
From Northern Ireland to and from Ireland
Trade in goods will continue unaffected, with no change at the border, no new paperwork, no tariffs and no regulatory checks.
From Northern Ireland to and from the rest of the world
Trading will continue broadly as it did previously. Northern Ireland will benefit from future UK Free Trade Agreements, and the UK Global Tariff (UKGT) will apply to imports, except in the case where goods are considered ‘at risk’ of moving to the EU.
From the UK to Northern Ireland
Goods are now subject to new declarations and may be subject to duties if considered ‘at risk’ of moving to the EU (including Ireland). Please remember this if you use a common sea route such the Cairnryan to Larne and Belfast routes.
Northern Ireland Transit Routes
Goods are now subject to specified 'transit' processes. 'Transit' can be used to move goods from the UK, via Ireland to Northern Ireland. This would mean they were 'in transit' whilst in Ireland. 'Transit' declarations would apply, and some traders would need to use sealed trucks.
Further guidance
- Guidance on how VAT will apply to goods moving between Great Britain and Northern Ireland from 1 January 2021
- Moving qualifying goods from Northern Ireland to the rest of the UK
- Declaring goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021
- Register to make an entry summary declaration in Great Britain, with further guidance on service availability and issues
- List of ports using the Goods Vehicle Movement Service
- Sending parcels between Great Britain and Northern Ireland
Frequently asked questions about trading with Northern Ireland including information about 'transit' and 'at risk' status can be found in our FAQs section.
The Northern Ireland Customs & Trade Academy provides numerous resources including guides, checklists and webinars to support you in navigating your trading relationship with Northern Ireland.
