This step-by-step guide describes what a business needs to do to import goods into Northern Ireland.
1. Get an EORI Number
An EORI number is an unique reference number which allows customs authorities to identify the Importer/Exporter. Find more information on how to obtain an EORI number here.
2. Register for the Trader Support Service / Appoint a customs agent
Any importer will need to be able to complete customs declarations. This can be done in-house or through a third party customs agent.
Businesses in Northern Ireland looking to complete declarations in-house should consider registering for the Trader Support Service. The Trader Support Service is a free to use portal designed to facilitate the completion of customs declarations on goods entering Northern Ireland. Businesses can register for this service on the Trader Support Service website.
If outsourcing the completion of customs declarations, businesses should ensure they have appointed a suitable third party in advance of the goods movement. We have a Knowledge Hub article with more information on the benefits of completing declarations in-house or outsourcing.
3. Identify the Commodity Code for the item you are importing
A Commodity Code is a reference number used 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.
Commodity Codes for import are ten digits long. More information on how to identify the correct Commodity Code can be found in this comprehensive Knowledge Hub article.
4. Identify the 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.
We have a Guide to Rules of Origin with lots more information.
5. Obtain a commercial invoice
Whilst not always a legal requirement a commercial invoice contains all the necessary information required to complete a customs declaration. Importers should engage with their suppliers to ensure this is provided for the shipment of each good.
6. Determine whether your goods are "At Risk"
The requirements faced by importers in Northern Ireland will vary depending on whether an item is classed as "At Risk" of entering the EU. It is therefore vital that businesses correctly determine whether their goods are "At Risk".
For more information, including how to determine whether goods are "At Risk", read our useful article: Navigating At Risk - Understanding customs duty when moving goods from GB to Northern Ireland
7. Consider applying for UKIMS
If you wish to declare goods as "Not At Risk" you will need to obtain authorisation to us the UK Internal Market Scheme (UKIMS).
For more information, including how to register, read our article about the UK Internal Market Scheme.
Note: Just because you have registered for UKIMS does not automatically mean that goods are "Not At Risk". Businesses should ensure that they comply with all requirements when declaring goods as "Not At Risk".
8. Agree an Incoterm
Incoterms are a set of internationally agreed commercial terms which cover the transfer of responsibility between a buyer and a seller. They cover areas such as who is responsible for:
- Arranging Transport
- Completing Customs Declarations
- Payment of tariffs/Customs Duty.
9. Ensure transport is arranged
Once an order has been made it is important that suitable transport is arranged. Depending on the agreed Incoterm this may be the responsibility of either the buyer or seller.
10. Upon receipt of the goods complete any customs declarations by the required time period.
Businesses in Northern Ireland who complete supplementary declarations are required to submit these by the tenth calendar day of the following month after receipt of the goods.
