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. Consult the original guidance for current legal and operational details.

• Which goods are qualifying Northern Ireland goods
• Goods processed in Northern Ireland
• Goods that started their journey in the EU
• If you move qualifying Northern Ireland goods
• Directly from Northern Ireland to Great Britain
• Moving qualifying Northern Ireland goods through Ireland
• What evidence you will need
• Goods where an import declaration is required in Great Britain
• Using transit to move goods from Northern Ireland to Great Britain
• When to submit an export declaration
• Goods for which specific conditions apply by virtue of UK or EU international obligations when moved from Northern Ireland to Great Britain
• When to submit an entry summary declaration
• Moving excise goods directly from Northern Ireland to Great Britain
• Moving excise goods from the EU to Great Britain through Northern Ireland
• Placing qualifying Northern Ireland goods on the market in the rest of the UK

• v1.017/09/2026