HM Government guidance on
key GB:NI trade policies and procedures

At Risk

‘At risk’ policy, a direct outcome of the NI Protocol, is aimed at ensuring that EU duties are only paid on goods that enter NI and then go beyond NI into the EU.
‘At risk’ and how the government’s new UK Trader Scheme will help authorised traders vouch for ‘Not at risk’ goods are covered in SECTION TWO of the government’s ‘Command Paper on the Northern Ireland’.
Published: 10 December 2020

Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021:

Commodity Codes

From the start of 2021, the UK ushers in its new tariff for imported goods, when the UK Global Tariff (UKGT) replaces the EU’s Common External Tariff (CET).
As part of this development, the Department for International Trade has confirmed that the existing commodity code system will continue to apply from 1 January onwards.
It means that for GB:NI trade, as well as for NI and the Rest of the World, the current commodity codes stay the same.
Most recently updated: 1 December 2020

EORI Numbers

Traders in Northern Ireland, or those based in GB that need to make declarations in NI, will require an EORI number starting with XI to access EU systems and continue trading from 1 January 2021.
Most recently updated: 2 December 2020

Goods Vehicle Movement System (GVMS)

GVMS is an IT service supporting the declarations pre-lodgement model for both imports and exports and to facilitate Transit movements.

Rules of Origin

A product’s country of origin classifies where it was produced and is used to help determine duty rates.
Published: 1 December 2020

Sanitary and Phytosanitary (SPS) goods

From 1 January, there are new requirements for the movement of SPS goods (including live animals, products of animal origin, plants and plant products) from GB to NI.
To support agri-food traders in this goods movement, and to help with additional costs, the Movement Assistance Scheme (MAS) has been introduced by DEFRA.
Most recently updated: 17 December 2020

VAT Rules

HMRC guidance on VAT rules around moving goods between Great Britain (GB), Northern Ireland (NI) and the European Union (EU) from 1 January 2021.
Changes in VAT rules and procedures remaining in force resulting from the Northern Ireland Protocol are covered.
Most recently updated: 7 December 2020

Setting up a Direct Debit for Duty Deferment Accounts

The government has release guidance on payments for duty deferment accounts. If you’ve applied for a DDA, you’ll need to set up a direct debit with your bank or building society. Customs Declaration Service (CDS) and Customs Handling of Import and Export Freight (CHIEF) system require separate direct debits. If you are using both you will need to set up separate direct debits for each, but will not be charged twice for the same liability.

Using CHIEF for declaring goods into or out of Northern Ireland from 1 January 2021

The Customs Handling of Import and Export Freight (CHIEF) system can still be used for declaring goods entering Northern Ireland from outside the UK and EU from 1 January 2021, for a limited period of time.
Published: 24 December 2020

Landed Fish

Guidelines for how to move fish for human consumption to and from the UK to apply from 1 January onwards.
Most recently updated: 1 January 2020