How VAT will apply to goods moving between Great Britain and Northern Ireland (guidance published Dec 10, 2020)

Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.

Contents

1. Import VAT will apply to goods that enter Northern Ireland from Great Britain
2. If you travel with goods by air or sea between Great Britain and Northern Ireland
3. If you send goods between Great Britain and Northern Ireland
4. Unregistered businesses carrying commercial goods between Great Britain and Northern Ireland
5. VAT Retail Export Scheme
6. Personal reliefs for permanently imported goods

Source gov.uk

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