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

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 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.

Source gov.uk

---

---