Check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain
Last updated 2 August 2021
New rules came into operation from 1 January 2021 for businesses in Northern Ireland. Businesses that bring goods into Northern Ireland from Great Britain (England, Scotland and Wales) will experience new customs requirements and must submit declarations for those goods.
It is important that declarations are completed correctly to ensure that the right amount of duty is paid.
HMRC has developed a new smart answer tool to check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain. The tool will also assist users, including those with no customs experience, to understand the options which may be available to them in terms of duties.
Before you start
If you do not know how much duty you may have to pay, you can check using the Trade Tariff tool.