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.
For all events and occasions, please see below for further information:
Additionally, the following events are covered specifically on this page:
Hallowe'en
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:
- If you are new to TSS, and moving goods for the first time for Halloween - click here to explore guidance on how to get started
- Product-specific guidance, including for Halloween goods, is here
- Guidance on product classification, e.g. for gift sets, is available here
- You can determine route options for moving your Halloween goods here
- For help understanding the tariff options available, further guidance can be found here
Diwali
If you usually trade in toys, gifts, but due to Diwali and New Year’s celebrations and plan to sell fireworks or sparklers, 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 links to product related guidance 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:
- If you are new to TSS, and moving goods for the first time for these celebrations - click here to explore guidance on how to get started
- Product-specific guidance can be found here, including for fireworks and dangerous goods
- Guidance on product classification is available here, e.g. for mixed packages involving fireworks
- You can determine route options for moving fireworks here
- Product-specific guidance can be found here, including food
- For help understanding the tariff options available, further guidance can be found here
Hannukah
If you are planning to move goods to Northern Ireland for the first time due to Hanukkah, you can find advice for new users below.
Do remember that food items, from meats to doughnuts, would usually fall under sanitary and phytosanitary (SPS) controls and any goods requiring additional certification, licencing or documentation have to be declared in TSS as "controlled" goods.
If you want your Customers to enjoy latkes, be mindful of potential additional requirements which were introduced to protect the local industry from serious potato diseases.
You can find further guidance and advice in the sections below:
- If you are new to TSS, and planning to move goods for the first time for Hanukkah - click here to explore guidance on how to get started
- Product-specific guidance can be found here, including food
- Guidance on product classification is available here
- More details on moving of food items can be found here
- You can determine route options for moving your goods here
- For help understanding the tariff options available, further guidance can be found here
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 are new to TSS, and planning to move goods for the first time over the festive period - click here to explore guidance on how to get started
- Product-specific guidance can be found here, including for food and alcohol
- Guidance on product classification is available here, e.g. for gift sets, hampers and other mixes packages
- You can determine route options for moving your goods over the busy festive period here
- For help understanding the tariff options available, further guidance can be found here
New Year’s Eve
If you usually trade in toys, gifts or fancy-dress costumes, but due to New Year’s Eve celebrations also plan to sell fireworks or sparklers, 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:
- If you are new to TSS, and moving goods for the first time for New Year’s Eve - click here to explore guidance on how to get started
- Product-specific guidance can be found here, including for fireworks and dangerous goods
- Guidance on product classification is available here, e.g. for mixed packages involving fireworks
- You can determine route options for moving fireworks here
- For help understanding the tariff options available, further guidance can be found here
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.
- Review guidance for new users, including the TSS Beginner's Guide and supporting video introductions
- Obtain an EORI number, following the government guidance here: https://www.gov.uk/eori
- Register for TSS: Read the TSS guidance on registering, and then follow the steps in the TSS portal
- Read introductory guidance on NICTA, including TSS' introduction to customs and introduction to Incoterms
- Understand how to obtain clearance to move your goods through the Goods Vehicle Movement Service
- You can also read more about different declarations, including when they are used:
- Entry Summary Declarations - made by the haulier / carrier before goods movement
- Full Frontier Declarations - required for certain movements. Submitted before or after movement depending on the situation
- Supplementary Declarations - for relevant goods movements, submitted after movement including payment
- Further guidance can be found by exploring the NICTA website
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 familiar with commodity codes: Introduction to Tariffs and Classification - Northern Ireland Customs and Trade Academy
- Documents (general): Documents for GB:NI goods movement - Northern Ireland Customs and Trade Academy
- Live animals: Moving live animals from Great Britain into Northern Ireland
- Dangerous goods: Shipping dangerous goods (gov.uk)
- Moving endangered animal and plant species on the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) list:
- Excise: Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021 (gov.uk)
- ENS for standard and controlled goods: The TSS portal: How to create a standard ENS declaration for controlled and non-controlled goods
- If you are moving Sanitary and Phytosanitary goods, including plants, animals, and goods of plant and animal origin - remember to check the TSS checklist on moving SPS goods: Checklist - trader SPS goods - Northern Ireland Customs and Trade Academy
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.
- Tariff classification guides: Finding commodity codes for imports into or exports out of the UK (gov.uk)
- Non-binding tariff support by HMRC: Ask HMRC for help classifying your goods (gov.uk)
- Binding tariff ruling: Apply for a Binding Tariff Information decision
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.
- Plan your route: Weather Forecast (stenaline.co.uk)
- Transit if required: Using Transit for moving goods from GB to NI via Ireland - Northern Ireland Customs and Trade Academy
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.
- You may be able to benefit from the UK Internal Market Scheme, which will allow you to declare goods as not ‘at risk’ therefore without the need to pay duties: Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland (gov.uk)
- Check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain
- Can you claim a waiver to cover your duty exposure: Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain (gov.uk)
- Can you benefit from returned goods relief, e.g. when moving goods from the EU to NI via GB: watch the TSS webinar on using returned goods relief
- Can you benefit from preferential duty rate as per the Trade and Cooperation agreement between UK and EU: Claiming preferential rates of duty between GB and NI
- If you would find it easier – we do have a webinar recorded covering all the above mentioned tariff options here