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How to move goods from Great Britain to Northern Ireland: step-by-step
This checklist covers customs requirements for NI businesses buying goods from GB.
Trading and moving goods in and out of Northern Ireland
How to prepare if you trade and move goods in and out of Northern Ireland.
Transport options for moving your goods
Find out the transport options for moving your goods
How to export goods from Northern Ireland: step-by-step
How to move goods from Northern Ireland to destinations outside the EU and GB.
Country guides: Providing services and travelling for business to the EU, Switzerland, Norway, Iceland and Liechtenstein
Information for UK businesses on service provision to individual EU countries.
When does the Carrier Bag Levy not apply?
Your business should be aware of the main exemptions from the Carrier Bag Levy in Northern Ireland.
Charging for carrier bags
Which businesses are likely to be affected by the Carrier Bag Levy and what transactions you need to charge for.
Carrier Bag Levy VAT
Understand the rules on VAT when charging customers for carrier bags in Northern Ireland.
Northern Ireland Retail Movement Scheme: how to register and seal consignments
Businesses that sell or facilitate movement of food in Northern Ireland can register for the Northern Ireland Retail Movement Scheme.
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
VAT Import One Stop Shop Scheme
Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.
VAT on movements of goods
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT.
Tax and international trade
Understand your tax obligations when importing or exporting including VAT and excise duties
Retail business resource efficiency
How retail businesses can cut costs by reducing waste and using energy and water more efficiently.
Reduce packaging waste in your retail business
How retail businesses can cut costs and become more efficient by reducing packaging and other solid wastes.
Ten top tips for retail resource efficiency
Key actions that can help your retail business to use resources more efficiently and save money.
Reduce energy use in your retail business
Key ways that retail businesses can reduce energy use, including installing sub-meters and setting energy targets.
Reduce water use in your retail business
Key ways you can reduce water use and costs within your retail business such as water-saving devices and tax breaks.
Handling and storing your retail waste
The importance of separating waste when handling and storing, and practical ways to do this within a retail business.
Improving retail resource efficiency
How retailers can use a systematic approach to improving their use of materials, energy and water and save money.