Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Contents
- Import VAT will apply to goods that enter Northern Ireland from Great Britain
- If you travel with goods by air or sea between Great Britain and Northern Ireland
- If you send goods between Great Britain and Northern Ireland
- Unregistered businesses carrying commercial goods between Great Britain and Northern Ireland
- VAT Retail Export Scheme
- Personal reliefs for permanently imported goods
Source gov.uk