Government Guidance

The UK Government’s general guidance on trading with Northern Ireland


Specific guidance on customs and tariffs

Northern Ireland

Updated 30.12.20

Defra have now compiled a list of authorised traders (a broad definition of retailers, wholesalers and their trusted suppliers) who can benefit from the three-month grace period for authorised traders moving food from GB to NI.

Attached to this update is the list of authorised traders, which has been provided either directly by wholesalers and retailers or by self-recognition through the Defra portal. If suppliers are missing from this list please ask them to provide the information required through the portal as soon as possible. Self-declaration can be made here:

Defra has produced this page with information, documents and assets to download on GB-NI movements

Businesses moving goods from Great Britain to Northern Ireland will need to be ready to operate effectively from January 2021.

All businesses have a week’s grace period from January 1. DAERA have published their compliance protocol for products arriving into NI from GB on Day 1.

Those who do not qualify under the authorised trader scheme will be able to use the Movement Assistance Scheme to ensure they do not incur costs for inspection and certification.

Businesses can also apply for the UK Trader Scheme to declare goods they bring into Northern Ireland are not ‘at risk’ of moving to the EU so that EU duty will not be payable on those goods.

DAERA have published their compliance protocol for products arriving into NI from GB on Day 1.



Any business moving good from GB-NI requires an EORI numbers beginning with the letters XI. To get an EORI number that starts with XI, you must already have an EORI number that starts with GB.

New guidance has been published on accounting for VAT on goods moving between Great Britain and Northern Ireland from January 1, 2021 about when you can, or need to, account for VAT on your tax return if you’re a UK VAT-registered business.

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