Before you move goods section updated with information about the One Stop Shop (OSS) Union scheme and the VAT Import One Stop Shop (IOSS) scheme.
- If you make sales of goods from Northern Ireland to consumers in the EU check how to pay VAT using the One Stop Shop (OSS) Union scheme.
- If you import eligible low value goods into Northern Ireland and have registered for the VAT Import One Stop Shop (IOSS) in the EU find out how to tell HMRC your IOSS registration number.
Contents
- 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