Declaring goods you bring into Northern Ireland 'not at risk' of moving to the EU

Last updated 4 July 2023

If you are a business who brings goods into Northern Ireland from Great Britain (England, Wales and Scotland) or a country outside of both the EU and UK, you will need to submit declarations for those goods. If you do not have experience in customs or would like to find more information, you can sign up for the Trader Support Service to support you with this process.

There may be duties due depending on the origin of the goods and whether they are ‘at risk’ of onward movement to the EU.

Find out more about your duty options if you are a business who brings goods into Northern Ireland from Great Britain, or from a country outside of both the EU and the UK.

You can also use an online tool to check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain.

‘At risk’ goods will be charged the applicable EU duty. ‘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
• UK duty if entering Northern Ireland from Great Britain and the good was not in free circulation in Great Britain

Whether goods are ‘at risk’ or ‘not at risk’ is determined by the applicable duties and trader certainty of the final destination of the good.

Check if you can apply to submit a claim for a repayment or remission of EU duty paid on ‘at risk’ goods brought into Northern Ireland from 1 January 2021.

This guide highlights when you can and cannot declare goods 'not at risk', how to check the additional requirements for goods subject to processing and how to declare your goods 'not at risk'.