Northern Ireland ― moving goods between NI and the rest of the world

Produced by Tolley
Northern Ireland ― moving goods between NI and the rest of the world

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Northern Ireland ― moving goods between NI and the rest of the world
  • Moving goods from outside the UK and EU into Northern Ireland
  • Moving goods between Northern Ireland and the EU
  • Practical points ― goods moving between Northern Ireland and the rest of the world

This guidance note looks at movements of goods between Northern Ireland and the rest of the world, including the EU.

For an overview of the VAT status of Northern Ireland generally, see the Northern Ireland ― overview guidance note.

Further in-depth commentary on the law can be found in De Voil Indirect Tax Service V1.301 and V3.360.

Northern Ireland is given special status under the terms of the Withdrawal Agreement under the Protocol on Ireland / Northern Ireland as described in the Northern Ireland ― overview guidance note.

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