How do I identify the appropriate rate of import duty payable?

Ireland: The TARIC database is used to identify import duties for products entering the EU. For products entering GB, use the UK Global Online Tariff.

Northern Ireland: Traders bringing goods into Northern Ireland from outside the UK and the EU will pay the UK duty rate if the goods are not ‘at risk’ of onward movement to the EU. If they are ‘at risk’ of onward movement to the EU, use the Northern Ireland Online Tariff (this mirrors the TARIC database).

Read our comprehensive guide to trade routes and customs paperwork article with lots more information, important actions businesses need to take and links to further support.

Article reviewed: November 2024