Northern Ireland Plant Health Label Scheme (NIPHL)

NI Plant Health Label (NIPHL); growers, farmers and other relevant traders in Great Britain (England, Scotland, and Wales) can move plant products and used agricultural & forest machinery to Northern Ireland. Goods moving under the Scheme will have a NIPHL attached and will not require a Phytosanitary Certificate (PC), provided the goods meet the conditions […]

NIRMS – establishes a new way to move prepacked retail goods from Great Britain (England, Scotland and Wales) into Northern Ireland. Goods can move on the basis of a single General Certificate for eligible consignments, supported by a packing list. There will be no requirement for an official veterinarian or plant health inspector to approve

If you want to declare your goods not ’at risk’ and the EU tariff rate on these goods is above zero, you can apply for authorisation under the UK Trader Scheme. Registration with UKTS allows you to select a simplified process where your goods are confirmed as remaining in the UK and thus will not

The cost of a shipment can be affected by the amount of space that it occupies on an aircraft or ship, rather than the actual weight. This is the volumetric (or dimensional) weight. Generally, freight charges are calculated on the actual weight of the goods plus packing (gross weight) but if the goods are a

The value that Customs duty is applied on. This is usually the value of the goods + insurance + freight to the place of introduction in the customs territory + VAT

Originating from one place only — i.e. minerals dug from the ground / fish caught from one territory / live animals born and reared in one place / harvested vegetables. Goods unadulterated and from one single source.

This is an online search tool that sets out the duties, taxes and measures affecting the import, export and transit of goods. Commodity codes are used to classify goods for import and export so you can: Fill in declarations and other paperwork Check if there’s duty or VAT to pay Find out about duty reliefs

Zero—rated means that the goods are still VAT—taxable, but the rate of VAT charged to customers is 0%.

Value Added Tax is a general, broadly—based consumption tax assessed on the value added to goods and services. VAT is charged as a percentage of the declared value, either at standard, reduced or zero rate. Northern Ireland is, and remains, part of the UK’s VAT system.

Warehousing is the act of storing goods that will be sold or distributed later.