This article details some the key steps manufacturing businesses should be aware of before bringing goods into Northern Ireland from Great Britain.
Before bringing goods from Great Britain into Northern Ireland businesses should consider the following customs requirements:
- EORI Number
Any businesses seeking to bring products into Northern Ireland should ensure that they have obtained an EORI number.
An EORI number is an unique reference number which allows customs authorities to identify the Importer/Exporter. More information on how to obtain an EORI number can be found in this Trade Hub article: EORI Numbers.
- Commodity Codes
A commodity code is a reference number which describes the specific product being imported or exported. It is used by customs authorities to help determine the rate of customs duty, and any other restrictions which may apply to the import of a particular product. A commodity code will be required for all goods entering Northern Ireland from Great Britain
Commodity codes for import are ten digits long. More information on how to identify the correct commodity code can be found in this Trade Hub article: A Guide to Commodity Codes.
- Country of Origin
The Country of Origin is a key piece of information when importing a product. The Country of Origin refers to the economic nationality of a product. It is important to note that this may not necessarily be the country from which the goods were imported. It is vital that manufacturing businesses ensure they have the correct Country of Origin before moving goods into Northern Ireland.
For more information on how to identify the Country of Origin please see our Guide to Rules of origin.
- Completing customs declarations on freight movements
Manufacturers who bring freight into Northern Ireland from Great Britain may need to complete import customs declarations. These can be completed in-house or outsourced. For more information businesses can read the Trade Hub FAQ: Should I complete customs declarations in-house or use a customs agent?
If completing declarations in-house businesses will require access to HMRC’s Customs Declaration Service (CDS), this can be done via the government’s Trader Support Service (TSS) or alternative third party software. It is important that all declarations are completed accurately and on time.
The Trader Support Service can be registered for on the TSS website: Trader Support Service.
- Ensure customs requirements for parcels have been met
New requirements for parcels moving from Great Britain to Northern Ireland have now taken effect. These requirements will vary depending on whether the parcels are:
- Business to Business (B2B)
- Business to Consumer (B2C)
- Consumer to Business (C2B)
- Consumer to Consumer (C2C)
It is essential that all manufacturers in Northern Ireland familarise themselves with the requirements for any parcels they receive. In some cases, customs declarations may be required, and customs duty may be payable.
More information about parcel requirements can be found in our Trade Hub article: Understanding Customs Changes When Moving Parcels Into Northern Ireland.
- Determine Whether your Goods are "At Risk"
Goods which are classed as "At Risk" of entering the EU will be subject to customs duty upon entry into Northern Ireland. It is important for manufacturing organisations to determine which goods are "At Risk".
To declare goods as "Not At Risk" businesses will need to register for the UK Internal Market Scheme (UKIMS). This can be done on GOV.UK: Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland.
It is important to note that there are additional eligibility requirements that goods must meet to be declared as "Not At Risk" if they are going to be subject to commercial processing in Northern Ireland. For more information about these requirements businesses should visit our article about The UK Internal Market Scheme.
- Tariff Mitigation Strategies
If your goods are "At Risk" there are various ways in which the impact of customs duty can be managed. This includes:
* Customs Waiver: Under this scheme businesses offset any tariffs payable against their De Minimis Aid Allowance. More information can be found on the Trade Hub here: Customs Duty Waiver and de minimis Aid.* Duty Reimbursement Scheme: Under this scheme businesses can claim back any duty paid on "At Risk" goods which did not subsequently enter the EU. More information can be found in this article: The Duty Reimbursement Scheme
* Customs Special Procedures: Allow businesses to reduce, remove or suspend duties on goods in certain circumstances. More information can be found in this Trade Hub article: What is inward and outward processing.
- Agree an Incoterm
- Arranging Transport
- Completing Customs Declarations
- Payment of tariffs/Customs Duty
Prior to a purchase taking place the importer in Northern Ireland should ensure that a suitable incoterm has been agreed. More information regarding Incoterms can be found in this Trade Hub Guide to Incoterms.
- Ensure All Goods Have The Correct Customs Value
Valuing an item correctly is an essential requirement for customs compliance. More information about how to value an item for customs can be found in our Trade Hub Guide to Customs Valuation.
- Keep all records up-to-date
Manufacturers in Northern Ireland should retain all records for inspection for at least the next five years following the movement of the goods.
What happens if you move goods between Northern Ireland and Ireland?
There are no customs requirements when moving goods directly between Northern Ireland and Ireland.
Prepared by the InterTradeIreland Trade Hub Team.
Article reviewed: May 2025