Bringing goods into Northern Ireland from Great Britain and from outside the EU
All goods which are shipped from the UK to Northern Ireland (either direct or via the Republic of Ireland) will have to submit a customs entry as part of the shipment process.
This is because Northern Ireland remains part of the EU and therefore remains subject to EU requirements including Plant Health and due diligence.
In most cases the buyer in Northern Ireland will be named as the Importer and their unique EORI reference which will start with XI will need to be recorded on the customs entry as the party being responsible for any EU duty to be paid.
As most wood products are duty-free on a global basis there is usually no action necessary for duty purposes.
However, where EU duty would be necessary, as in the case of wood-based panels, if the Northern Ireland Buyer wishes to avoid such duty, then under the Northern Ireland protocol they can do so by confirming as part of the customs entry that the goods are NOT “At Risk” of crossing the border and being sold in the EU.
There are also options available to avoid paying any tariffs when moving goods into Northern Ireland from Great Britain. Before moving your goods, you should consider which of these options is most suitable for your business.
When bringing goods into Northern Ireland from Great Britain, you will pay no duty if you are: