Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021
Find out if goods you bring into Northern Ireland are not ‘at risk’ of moving to the EU such that EU tariff will not be due on those goods.

From 1 January, you will need to make declarations and may need to pay any tariffs due when bringing goods into Northern Ireland from Great Britain or from countries outside of the EU. Whether you have to pay a duty, and how much that duty is, will depend on where you are bringing the goods from and whether they are ‘at risk’ of onward movement to the EU.

Please now find the live guidance links with two new pages for declaring not at risk goods and waiver guidance.

At risk’ landing page

  • Authorisation
    Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021

  • Declare not ‘at risk’
    Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021

  • Waiver guidance
    Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain