This article details key areas businesses should be aware of before bringing food products into Northern Ireland.
A business bringing food products into Northern Ireland should consider all of the following requirements:
1. 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 our useful guide to EORI Numbers.
2. Commodity Codes
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 our Trade Hub article: A Guide to Commodity Codes.
3. Country of Origin
The Country of Origin refers to the economic nationality of a product and is a key piece of information when importing a product. It is important to note that this may not necessarily be the country from which the goods were imported.
For more information on how to identify the Country of Origin please visit our Guide to Rules of origin.
4. Completing customs declarations
Businesses bringing food/food products into Northern Ireland will need to complete import customs declarations. These declarations can either be completed in-house or outsourced to a third party, such as a customs broker. For more information about the benefits and drawbacks of in-house / outsourcing please read this 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.
5. Managing impact of customs duty - UKIMS
The requirements faced by importers in Northern Ireland will vary depending on whether an item is classed as "At Risk" of entering the EU and it is vital that businesses correctly determine this.
For more information, including how to determine whether goods are "At Risk" please visit our article: Navigating At Risk - Understanding customs duty when moving goods from GB to Northern Ireland.
If you wish to declare goods as "Not At Risk" you will need to obtain authorisation to use the UK Internal Market Scheme (UKIMS). For more information, including how to register, please our guide to the UK Internal Market Scheme.
6. 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.
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 the Trade Hub Guide to Incoterms.
7. SPS requirements
If you are moving products which are of Plant or Animal Origin into Northern Ireland there may be additional requirements such as checks or health certificates that will be required. More information about these requirements can be found in this Trade Hub article: SPS requirements for moving products of plant and animal origin.
8. Retail Movement Assistance Scheme
Businesses who are moving prepackaged products of plant or animal origin into Northern Ireland should consider registering for the Retail Movement Assistance Scheme. This scheme helps streamline the level of paperwork required when bringing these products into Northern Ireland whilst certifying that all public health requirements have been met. The Trade Hub has more information about the Retail Movement Scheme.
9. Product labelling
When bringing products into Northern Ireland it is essential that businesses ensure that the correct labelling has been used. We have more information in our article on Retail Movement Scheme labelling requirements.
Article by the Trade Hub Team: April 2025