Importing Goods to Northern Ireland
Importing Goods to Northern Ireland
The protocol is complex and long, but we can put it in two categories:
? ‘At risk’ of onward movement to the EU: business who brings goods into Northern Ireland from Great Britain (England, Wales, and Scotland) or a country outside of both the EU and UK, will be charged applicable EU duty
? ‘Not at risk’ Not at risk’ goods will be charged:
-no duty if entering Northern Ireland from free circulation in Great Britain
-UK duty if entering Northern Ireland from outside of both the EU and the UK
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-UK duty if entering Northern Ireland from Great Britain and the good was not in free circulation in Great Britain
Example 1: For the purposes of customs duty requirements all goods will be declared ‘at risk’ or not ‘at risk’ of entering the EU market.
For imports from GB, EU customs duty will be applied to ‘at risk’ goods and no customs duty will apply if the goods are not ‘at risk’.
For imports from the Rest of the World (RoW), EU customs duty will be applied to ‘at risk’ goods and UK customs duty will apply if the goods are not ‘at risk’.
Example 2: Goods which enter Northern Ireland from countries outside of both the EU and UK, where the applicable EU duty is greater than the applicable UK duty by 3 percentage points or more, cannot be declared ‘not at risk’ and are therefore automatically ‘at risk’.
Example 3: Goods brought into Northern Ireland from countries outside of both the EU and the UK are ‘not at risk’ where the applicable UK duty is equal to or higher than the applicable EU duty. This is unless the goods are subject to processing, and you do not meet the added criteria to declare goods for processing ‘not at risk’.