If you are changing the way you move goods or you are moving goods for the first time because of a seasonal event you can find information to support you here.

This page provides tailored guidance on rules for moving goods between GB and NI that you might not know: what actions must be taken before the goods are moved, and what information is needed to complete the movement and submit declarations to HMRC.
Certain requirements vary depending on the type of product(s) you are moving, and you can find product-specific guidance and help with product classification. Details on the various tariff options that would allow you to minimise your duty exposure can also be found below.

Different occasions and events may place demand on certain product groups so you can also see relevant guidance sorted by event in the list below.

Also, please remember to book transport in advance. Due to seasonal increase in volumes it might be more difficult to secure haulage services at a short notice.

Hallowe'en

If you do not normally move goods to Northern Ireland but are increasing sales for Hallowe'en, please see the new user information below.

If you usually trade in clothing but plan to introduce gift sets containing e.g. clothing, sweets, novelty items and toys, do remember that food items would usually fall under sanitary and phytosanitary (SPS) controls and toys, if made in China, might attract additional anti-dumping duty; SPS requirements can also apply to sweet treats.

SPS goods fall under control of DEFRA and DAERA, and require additional certification, licencing and/or documentation - therefore such goods must be declared in TSS as "controlled" goods.

You can find further guidance and advice in the sections below:

Bonfire Night

If you usually trade in toys, but due to Bonfire Night you also plan to sell fireworks, make sure you've checked what shipping requirements there are in relation of dangerous goods and if your products would require specific licences; please see the product and product classification advice below.

Such goods might also be subject to specific licencing requirements. If the goods you are moving fall into that category, please do remember to use "controlled" goods declaration type on TSS. You can also find information on the classification of fireworks and the correct commodity code by using the online tariff tool.

You can find further guidance and advice in the sections below:

Christmas

If you are planning to move goods to Northern Ireland for the first time due to Christmas you can find advice for new users below.

If you usually trade in accessories and plan to introduce exclusive Christmas gifting for loved ones, be aware that goods made of animal products (e.g. crocodile skin purses) might require CITES permits (CITES is a treaty to protect endangered plants and animals).If you already trade in goods subject to additional requirements like alcohol and plan to bring gift sets of e.g. a bottle of spirit, with glasses packed in a box made of rosewood, do remember licence or other requirements cover all components in the set. In this case, the rosewood box would continue to be subject to CITES permits.

If you usually trade in clothing but plan to introduce gift sets containing e.g. winter socks, a mug, hot chocolate and marshmallows, do remember that food items would usually fall under sanitary and phytosanitary (SPS) controls and a ceramic mug, if made in China, might attract additional anti-dumping duty. You can view further guidance on classifying toys games & festive articles online.

Additionally, please note that SPS controls cover not just certain food items, but also animals (e.g. pets and turkeys), plants (e.g. Christmas trees) and other products of animal or plant origin.

Do remember that any goods requiring additional certification, licencing or documentation have to be declared in TSS as "controlled" goods.

You can find further guidance and advice in the sections below:

If you're new to TSS

You'll need to ensure you're set up to use the service and trade in line with Northern Ireland's latest regulations.

Know the products you're moving

Some products might require additional certification from other Government Departments (e.g. DEFRA / DAERA) or be subject to other restrictions / requirements (e.g. dangerous goods). Do remember that any goods requiring additional certification, licencing or documentation have to be declared in TSS as "controlled" goods.

Product specific guides:

Get help with product classification

It is essential that you determine the correct classification code for all items imported into NI and important to note that whilst gift sets seem like one item for retail, for the purposes of the import declaration the components of a gift set may have to be classified differently and subject to additional requirements. Each commodity code has its own duty and tax rates that are specific to it and can also have particular additional requirements. It is therefore vital to make sure that you identify the correct commodity codes for your products.

What route are you using to move your goods?

From 01/01/2021, the requirements applicable to moving goods between GB and NI are different to requirements relating to movements between GB and ROI. Please do bear that in mind if you have prepared your shipment for GB-NI route but do have to use a diversion due to adverse weather conditions.

What are your tariff options?

Tariff is a tax payable to HMRC upon completion of a declaration. This is based on the customs value of the goods and commodity code specific duty rate. For movements between GB and NI, there are various options that could reduce or even remove your business's financial tariff exposure.