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Food, drink and agriculture
Import and export rules in the Food and Agriculture sector
Moving qualifying goods from Northern Ireland to the rest of the UK
Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK.
Moving food and animal feed from Northern Ireland to Great Britain (England, Scotland and Wales)
Find out which food and animal feed goods qualify for unfettered access and can move from Northern Ireland to Great Britain without sanitary and phytosanitary (SPS) controls.
Exporting or moving fish from the UK
How to export or move fish for human consumption from the UK (excluding Northern Ireland to the EU)
Export or move live animals and animal products to the EU or Northern Ireland
What you need to do to export or move live animals, products of animal origin and animal by-products to the EU or Northern Ireland
Pay less import duty and VAT when re-importing goods to the UK
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
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.
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.
An overview of the computer games and software industries
Overview of the video games and software industries areas in which to consider starting a business.
Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland
Check if you can apply for a repayment or remission of EU import duty paid on goods brought into Northern Ireland, through the Duty Reimbursement Scheme.
Export or move composite food products
Find out what a composite food product is, and the rules you need to follow to export or move these products.
Country guides: Exporting to the EU
Find out about individual EU markets and the opportunities for doing export business there.
Using inland border facilities
Find out how and when to use Inland Border Facilities
Northern Ireland Retail Movement Scheme: groupage and mixed load consignments
How to move groups of agrifood products from Great Britain (England, Scotland and Wales) to Northern Ireland, which may include consignments of Northern Ireland Retail Movement Scheme (NIRMS) goods and consignments of non-NIRMS goods.
Support available for exporting to Australia
There are a range of support options available to help you export to Australia.
Taxes, duty and legal considerations when exporting to Australia
Find out about the numerous things you need to consider before you start exporting to Australia.