Moving goods temporarily into and out of Great Britain and Northern Ireland
Last updated 28 October 2021
You can pay less or no duty if you’re moving goods temporarily between Great Britain (England, Scotland and Wales) and Northern Ireland
There are a number of options available to move your goods without needing to pay customs duties.
The Trader Support Service can support you in making a declaration when moving goods between Great Britain and Northern Ireland.
What you’ll need
You will also need to check if you need:
- an EORI number
- to be authorised if you want to put goods into temporary admission
- a guarantee for goods going into temporary admission
- software to make customs declarations
You may be able to declare some goods by making either an:
- oral declaration at the port of entry
- declaration by conduct
A ‘declaration by conduct’ is when you arrive at a point of exit or entry for Great Britain and you make the declaration by:
- walking through a customs control point (this can be a green channel signed ‘nothing to declare’) with the goods, if you’re an individual on foot
- driving (or being driven) past a customs control point with the goods inside your vehicle, if you’re importing or exporting goods in a vehicle
- continuing your onward journey, if there are no customs control points
Moving goods temporarily from Great Britain to Northern Ireland
If you’re temporarily moving goods from Great Britain into Northern Ireland and then bringing them back to Great Britain, there are a number of options available to move your goods without needing to pay customs duties. You can use:
- temporary admission
- releasing goods into free circulation
- ATA Carnet
When moving your goods they must not go outside the UK or Isle of Man.
Moving your goods to Northern Ireland using temporary admission
You can use Temporary Admission to import goods into the UK or for goods moving temporarily to Northern Ireland. You will be able to use your goods for up to 2 years before you need to return your goods to Great Britain.
Declare your goods to temporary admission in Northern Ireland.
Remove your goods from temporary admission by completing the same type of declaration you used when entering Northern Ireland.
Return your goods to Great Britain without any further declaration requirements.
For some goods entering temporary admission in Northern Ireland, you’ll only require a declaration by conduct and will not require any additional processes.
If there are no time restrictions on your goods being in temporary admission, you must discharge them within two years, unless you’re given permission by HMRC to stay longer.
Alternatively, you can use an ATA Carnet.
Moving your goods into free circulation in Northern Ireland temporarily
There are a number of options to release your goods into free circulation in Northern Ireland temporarily and not pay tariffs. You’ll need to:
Declare your goods into free circulation in Northern Ireland.
Return your goods to Great Britain.
Moving goods temporarily from Northern Ireland to Great Britain
If you’re temporarily moving goods from Northern Ireland to Great Britain and bringing them back to Northern Ireland, there are a number of options available to move your goods without needing to pay customs duties.
Check if your goods are qualifying Northern Ireland goods and therefore eligible for ‘unfettered access’ or whether a declaration is required before you move your goods to Great Britain.
Move your goods to Great Britain with no additional processes if they’re qualifying Northern Ireland goods or declare your goods into temporary admission.
Claim returned goods relief when moving your goods back to Northern Ireland.
Alternatively, you can also use an ATA Carnet.
If you intend to move your goods back to Northern Ireland you’ll need to keep evidence of your original removal.
Keeping evidence of your original removal
You need to keep evidence of your original removal. This could include a:
- document that proves the goods were previously in Northern Ireland
- copy of the export airway bill or bill of loading
- copy of the import invoice if it clearly shows that the goods are being returned
- suitable statement from the manufacturer or exporter if other than yourself