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The rules depend on whether you鈥檙e travelling from Great Britain to Northern Ireland or from Northern Ireland to Great Britain.

Travelling from Great Britain to Northern Ireland

If you鈥檙e travelling from Great Britain (England, Wales or Scotland) to Northern Ireland, you do not need to declare your goods if both of the following apply:

• you鈥檙e a UK resident
• you have already paid both VAT and excise duty (alcohol and tobacco only) on the goods in Great Britain

You may need to declare your goods if any of the following apply:

• you鈥檙e not a UK resident
• you鈥檙e taking in alcohol or tobacco over your allowances for Northern Ireland and excise duty has not been paid on them in Great Britain
• you鈥檙e taking in goods worth more than 拢390 and you have not paid VAT on them in Great Britain

Check if you need to declare your goods.

If you鈥檙e taking a vehicle into Northern Ireland from Great Britain

You鈥檒l need to declare the vehicle if all of the following apply:

• you鈥檙e taking it to Northern Ireland permanently - for example, you live there and you鈥檙e taking the vehicle back with you
• you bought it in Great Britain for your own personal use or to give as a gift
• the value of the vehicle, together with any other goods you are bringing in, exceeds 拢390
• it鈥檚 already registered with DVLA
• you have not paid VAT on it in Great Britain - for example, you bought the vehicle from a person or dealer not registered for VAT

Travelling from Northern Ireland to Great Britain

If you鈥檙e travelling from Northern Ireland to Great Britain (England, Wales or Scotland) you do not have to declare any goods.

You鈥檒l need to pay Import VAT on any goods you buy in Northern Ireland from shops that offer tax-free shopping under the VAT Retail Export Scheme.