Customs reliefs allow traders to pay less or no duty on goods being stored, repaired, processed or temporarily used in Northern Ireland. Relief from duty or Import VAT may be granted in certain situations, such as for goods returned unaltered to the same customs territory (e.g., moving from the EU to NI).
For further information, please refer to the “UK Trade Tariff: relief from customs and excise duties and VAT” on GOV.UK.