Trading with Northern Ireland

Key Points for Trading with Northern Ireland

What are the requirements for UK Companies ?

New rules for businesses in Britain posting parcels to Northern Ireland came into effect under the Windsor Framework. Now, new paperwork requirements apply when moving goods from Great Britain (including England) into Northern Ireland.

Businesses need to notify HMRC that they're trading goods covered by the Protocol. Companies must apply EU rules and use a special 'XI' VAT number prefix instead of 'GB' for these goods.

The UK government has committed over £16m to support businesses dealing with post-Brexit trade rules in Northern Ireland. They're exploring schemes to support small businesses trading with Northern Ireland where they lack a local presence to satisfy product safety rules.

Dual Market Access from a Unique Strategic Location

Northern Ireland now has unique access to both the UK and EU single markets simultaneously. This means goods can move freely within the UK market while also having access to EU markets without additional barriers. This "best of both worlds" position makes Northern Ireland an attractive gateway for companies wanting to reach EU customers. Effectively, Northern Ireland serves as a bridge between Great Britain and the Republic of Ireland/EU and therefore can be used as a distribution hub for serving both markets. The potential for massive business revenue increases through taking advantage of this is incalculable.

Government Support and Incentives

The UK government has committed over £16 million to support businesses dealing with post-Brexit trade arrangements. There are schemes being explored to help small businesses without a local presence in Northern Ireland meet product safety requirements.

Goods can move freely from England to Northern Ireland without customs checks or tariffs. This creates a single internal market for the UK, allowing efficient supply chains.

Simplified VAT Treatment

Northern Ireland is part of the UK VAT system but follows EU VAT rules for goods. This means:

No VAT on goods moving from England to Northern Ireland (zero-rated)

VAT is charged only when goods are sold to end consumers in Northern Ireland.

Simplified VAT accounting for cross-border sales.

A key financial benefit is that goods moving from Great Britain to Northern Ireland do not face tariffs if they remain in Northern Ireland

Additionally, the Trader Support Service (TSS) offers free support for businesses to complete declarations without needing specialist software or advice

Smaller businesses can also access grants of up to £2,000 through the SME Brexit Support Fund to help adapt to new customs and tax rules

For retail wholesalers, the ability to move goods without customs checks or tariffs can significantly reduce operational costs, especially for small consignments

The Windsor Framework also aims to restore the smooth flow of trade within the UK internal market, which helps minimize disruptions and associated costs

These arrangements make Northern Ireland an attractive market for English suppliers, as it provides tariff-free access while maintaining regulatory alignment with the EU for goods that stay in Northern Ireland.

A Summary of the Main Requirements

Determining Additional Checks for Your Products

Check if your products require additional scrutiny:

Agri-food products (meat, dairy, produce, etc.) - Yes, additional checks required

Pharmaceuticals - Yes, additional checks required

Chemicals - Yes, additional checks required

Electronics - No, unless they contain batteries

Toys - No, unless they have specific safety requirements

Clothing - No, unless they have specific labeling requirements

Use the UK Trade Tariff app to check:

Download the UK Trade Tariff app from the App Store or Google Play

Search for your product using the HS code

Check if there are any specific requirements for movement to NI

Key Resources:

HMRC's Trader Support Service (TSS): Free support for declarations

UK Border Agency: For guidance on goods movement

UK Trade Tariff app: For product-specific rules

Key Resources

HMRC's Trader Support Service (TSS): Free support for declarations

UK Border Agency: For guidance on goods movement

UK Trade Tariff app: For product-specific rules

This is a template for UK Internal Market declarations and guidance on determining if your products require additional checks:

1. Exporter Information:

- Name: [Your Company Name]

- Address: [Your Company Address]

- EORI Number: [Your GB EORI]

2. Goods Information:

- Description: [Product Description]

- HS Code: [Harmonized System Code]

- Quantity: [Number of Units]

- Value: [Total Value in GBP]

- Country of Origin: United Kingdom (GB)

3. Declaration Statement:

- I confirm that the goods described above are moving from Great Britain to Northern Ireland.

- The goods will remain in Northern Ireland and will not enter the EU.

- The goods comply with all relevant UK and EU regulations.

- This movement does not require a full customs declaration.

4. Signature:

- [Signature]

- [Date]

5. Additional Notes:

- [Any special conditions or requirements]

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