HMRC Guidance: Trading and moving goods in and out of Northern Ireland

Update March 30, 2021: Information about when to use an ‘XI’ prefix in UK VAT numbers has been added to the ‘Paying VAT’ section.

Contents

• Overview
• Before you move goods
• Making declarations
• Moving commercial goods in your baggage
• Moving personal goods in your baggage
• Transporting and carrying goods if you’re a haulier or a carrier
• Moving goods under transit
• Moving excise goods
• Moving cash
• Paying VAT
• Special procedures, duty reliefs, authorisations and guarantees
• Storing or handling goods
• Sending or receiving goods in parcels

Source gov.uk

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