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If you鈥檙e a business that brings goods into Northern Ireland from countries outside of both the EU and UK, you will need to provide declarations for those goods. You must make sure that you complete your declarations correctly so that the right tariff treatment is applied to the goods.

Whether duty is payable on the goods you bring into Northern Ireland from countries outside of both the EU and UK, and how much duty that is, will depend on:

• the applicable UK and EU rates of duty including where goods are subject to a preferential rate of duty under a free trade agreement or where goods are eligible for duty relief 鈥� this is explained in the calculating applicable duty section of this guidance
• whether goods are 鈥榓t risk鈥� of onward movement to the EU (this is explained in the declaring goods 鈥榥ot at risk鈥� section of this guidance) 鈥� if the goods you bring into Northern Ireland from outside of both the EU and UK are:
  • 鈥榓t risk鈥�, then the applicable EU rate of duty will be due
  • 鈥榥ot at risk鈥�, then the applicable UK duty will be due
• if you鈥檙e able to use customs special procedures to suspend, and in some cases get partial or full relief from import duty 鈥� this is explained in the suspending duty through special procedures section of this guidance

Declaring goods 鈥榥ot at risk鈥�

If you鈥檙e moving goods into Northern Ireland from countries outside of both the EU and UK then you will either need to pay the applicable EU or UK rate of duty, depending on whether your goods are 鈥榓t risk鈥� or 鈥榥ot at risk鈥�.

Your goods will be 鈥榓t risk鈥� where the applicable EU rate of duty is more than the applicable UK duty and the difference is equal to or more than 3 percentage points. The applicable EU rate of duty will be due on these goods as they are automatically 鈥榓t risk鈥�.

Where your goods are not automatically 鈥榓t risk鈥� because of the applicable EU rate of duty, you may consider if you can declare these goods 鈥榥ot at risk鈥� under the UK Internal Market Scheme. To do this, you will need to:

• be authorised under the UK Internal Market Scheme
• make sure your goods meet the requirement to be declared 鈥榥ot at risk鈥� 鈥� including additional requirements where goods are subject to processing in Northern Ireland
• make sure the goods are not subject to EU trade remedies, you can check the 鈥� where goods are subject to EU trade remedies they cannot be declared 鈥榥ot at risk鈥� under the UK Internal Market Scheme

Once you鈥檙e authorised for the UK Internal Market Scheme, you should use the UK Internal Market Scheme authorisation for goods that you move on and after the date that you鈥檙e authorised.

You can declare your goods 鈥榥ot at risk鈥� where the UK duty is equal to or more than the applicable EU rate of duty. The UK duty will be due on these goods. You cannot declare goods that will be subject to processing in Northern Ireland as 鈥榥ot at risk鈥�, unless you meet the additional processing requirements for these goods.

If you鈥檙e completing an import supplementary declaration, you should use the authorisation you held at the time your goods were moved.

Calculating applicable duty

To calculate the applicable duty due on the goods you bring into Northern Ireland from countries outside of both the EU and UK, you must consider:

• the applicable EU tariff 鈥� use the
• the applicable UK tariff 鈥� use the
• whether the goods are subject to EU or UK trade remedies, you can check the Trade defence investigations section in the 鈥� where goods are subject to they cannot be declared 鈥榥ot at risk鈥� under the UK Internal Market Scheme
• whether the goods meet rules of origin requirements to claim a preferential tariff under a Free Trade Agreement 鈥� check your goods meet the rules of origin
• whether you can claim duty relief 鈥� check if you can pay a reduced amount of Customs Duty

Claiming preference under a Free Trade Agreement

Where goods meet the relevant rules of origin requirements, the preferential rates under separate EU and UK free trade agreements with other countries should be used when calculating the applicable duty to decide if the goods are 鈥榓t risk鈥� or not. To do this, you must keep supporting evidence that your goods meet the requirements to claim the preferential rate. Evidence requirements will be different for each agreement. You can find general guidance in 鈥榞et proof of origin for your goods鈥�.

If you鈥檙e bringing goods into Northern Ireland from a country that has a free trade agreement with the EU, you can claim a preferential rate if:

• your goods are 鈥榓t risk鈥�
• your goods meet the relevant rules of origin requirements for the EU agreement and you hold appropriate evidence

If you鈥檙e bringing goods into Northern Ireland from a country that has a free trade agreement with the UK, you can claim a preferential rate if your goods:

• are 鈥榥ot at risk鈥�
• meet the relevant rules of origin requirements for the UK agreement and you hold appropriate evidence

If you bring goods into Northern Ireland from a country that has a separate free trade agreement with both the UK and EU, the preferential rates should be used to calculate the duty, provided:

• the goods meet the rules of origin requirements under both agreements
• you hold supporting evidence

If the duty under both agreements is 0% then, subject to there being no other duty, measures or reliefs, including consideration of the 鈥榓t risk鈥� rules on goods subject to processing and trade remedies, the goods will be 鈥榥ot at risk鈥� and the UK preferential duty (0%) will be due.

If your goods are only able to meet the rules of origin requirements under the UK free trade agreement, then the applicable EU rate of duty will be at the Most Favoured Nation (MFN) rate.

Where the applicable EU rate of duty is:

• more than the applicable UK duty, and the difference is equal to or more than 3 percentage points, the goods will be automatically 鈥榓t risk鈥� and the applicable EU rate of duty will be due
• more than the applicable UK duty, but the difference is less than 3 percentage points, traders may consider if they meet the conditions to declare the goods 鈥榥ot at risk鈥� under the UK Internal Market Scheme

Suspending duty through special procedures

You may want to consider using customs special procedures to suspend the duty payment on the goods you bring into Northern Ireland where duty would otherwise be due. Special procedures can help with cashflow, by delaying or in some cases removing the need for duty payment, including where you:

• are not yet certain about the final destination of your goods
• will be processing or storing your goods before selling or re-exporting them

Find out more about customs special procedures in 鈥榩ay less or no duty on goods you store, repair, process or temporarily use鈥�.

You can declare goods 鈥榥ot at risk鈥� when they are declared into, and discharged from, special procedures subject to meeting the relevant conditions to declare goods 鈥榥ot at risk鈥�. If you declare your goods 鈥榓t risk鈥� on entry to the special procedure, this does not stop you from declaring them 鈥榥ot at risk鈥� when you declare them out of the procedure.

A financial guarantee is usually required while duty is suspended. If you鈥檙e able to declare your goods 鈥榥ot at risk鈥� on entry to the special procedure in Northern Ireland and UK duty has not been paid yet, your guarantee requirement will be at the UK rate of duty. If the goods are 鈥榓t risk鈥�, the guarantee requirement will be at the applicable EU rate of duty.

When discharging your goods from a special procedure into free circulation in Northern Ireland, you鈥檒l need to work out if your goods are 鈥榓t risk鈥� or 鈥榥ot at risk鈥� in the same way as you would at import. If:

• your goods are 鈥榓t risk鈥� when leaving the special procedure, the applicable EU rate of duty will be due in full
• you鈥檙e able to declare your goods 鈥榥ot at risk鈥� and UK duty has not yet been paid, then the applicable UK duty will be due in full

When discharging your goods from a special procedure, and not into free circulation in Northern Ireland, if you:

• export your goods to a country outside of both the EU and the UK, no duty will be due
• move your goods to free circulation in Great Britain, UK duty will be due

If you鈥檙e bringing goods into Northern Ireland for processing and do not meet the additional requirements to declare these goods 鈥榥ot at risk鈥�, the inward processing procedure may be useful. You can also check the additional requirements for goods subject to processing in 鈥榙eclaring goods you bring into Northern Ireland 鈥榥ot at risk鈥� of moving to the EU鈥�. You can suspend duty while you process your goods and do not need to take into account the processing undertaken during the procedure when declaring goods 鈥榥ot at risk鈥� when you declare them out of the procedure.

If you鈥檙e not sure of the final destination of your goods when bringing them into Northern Ireland, the customs warehousing procedure may be useful. You can suspend duty while you store goods in the customs warehouse. When discharging goods from the procedure, you can declare those that are:

• destined for the EU, 鈥榓t risk鈥�
• staying in Northern Ireland, 鈥榥ot at risk鈥�, subject to meeting the other 鈥榥ot at risk鈥� requirements