Checking tariffs for goods moving into Northern Ireland

Find out whether your goods are ‘at risk’ or ‘not at risk’ of onward movement to the EU, which tariff applies, and whether you need to pay customs duty.

Contents

Use this guidance if you are a trader or intermediary moving goods from Great Britain to Northern Ireland or receiving goods into Northern Ireland from the rest of the world excluding the EU.

This guide does not cover VAT. Find out how VAT applies for goods imported into Northern Ireland from outside the UK or the EU (opens in a new tab).

What is a tariff?

A tariff is a tax charged on goods when they are imported.

Tariffs depend on the:

classification of the goods (commodity code)
origin of the goods
applicable tariff measures

What are tariff measures?

Tariff measures are the customs rules that decide:

which specific tariff rules apply to your goods
how much customs duty you must pay

Main tariff measures

Table showing the main types of tariff measures and where to find them in the online tariff.
Type of tariff measure	What it means	Where you see it in the tariff
Most Favoured Nation (MFN) rate	The standard duty rate that applies if no trade agreement or other reduction is available.	Shown as Third country duty under Import duty
Preferential tariff rat	A reduced or zero rate of duty available under a trade agreement if your goods meet the relevant rules of origin.	Shown as Tariff preference under Measure type
Duty suspension	A temporary reduction in duty, often to zero, for specific goods and conditions. Used to support industries that rely on imported goods.	Shown with conditions under Measure type

Example: know which specific tariff measures apply

You import T-shirts from Egypt under commodity code 6109 1000 10 (opens in a new tab). The Northern Ireland Online Tariff shows that, for Egypt, a preferential duty rate of 0.00% applies to this commodity code.

This means you may be able to claim the 0.00% preferential duty rate if the goods originate in Egypt under the rules of origin of the agreement, and you can provide proof of origin

When you check a commodity code in the online tariff (Northern Ireland or UK Integrated Online Tariff), measures are shown under Measure type, along with any conditions that apply. Any trade agreements linked to the measure are shown under Legal Base tab.

Example: know how much duty you pay

You import T-shirts worth £10,000. The tariff measure sets the duty rate at 12%. You pay £1,200 in customs duty.

Other duties and restrictions

Some goods have additional duties or restrictions that affect how much duty you pay. These measures are shown against the commodity code in the tariff.

Trade remedies

Trade remedies are used to protect a country’s industries from unfair trade practices. They add extra duties on top of the standard tariff rate.

Examples include:

anti-dumping duty — applied when goods are imported at unfairly low prices
countervailing duty — applied when imports benefit from foreign government subsidies
safeguard measures — temporary duties applied to protect against a sudden increase in imports

Find out more about trade remedies (opens in a new tab) on GOV.UK.

Tariff rate quotas (TRQs)

Tariff rate quotas allow you to import a limited quantity of goods at a reduced or zero duty rate. They do not add extra duty but can reduce the duty you pay if a quota is available.

TRQs are commonly used for agricultural products and steel.

Once a quota is used up you cannot claim the reduced rate and the full duty rate will apply.

To check if a quota applies, search for the commodity code in the UK Integrated Online Tariff (opens in a new tab) for imports into Great Britain, or the EU Taric consultation database (opens in a new tab) for movements at risk of onward movement to the EU.

If a quota applies, this will be listed in the Quotas section of the tariff. You must:

Check the available quota balance.
Note the quota order number.
Include the order number in your customs declaration.

Learn more about claiming tariff quotas to reduce import duties (opens in a new tab) on GOV.UK

Tariffs when moving goods to Northern Ireland

When moving goods from Great Britain to Northern Ireland, you may need to pay customs duty. This depends on:

whether your goods are considered ‘at risk’ of entering the EU
the applicable tariff rate
whether reliefs or preferences apply

Before you start

You will need:

the commodity code for your goods
the origin of the goods
the customs value
details of how the goods will be used in Northern Ireland

Before you move your goods

You must complete these steps before you move your goods:

Decide if your goods are ‘at risk’ or ‘not at risk’.
Identify the applicable tariff (EU or UK).
Check if you can reduce or remove duty.

Know if your goods are ‘at risk’ or ‘not at risk’

You must decide the status of your goods before moving them into Northern Ireland.

Goods ‘at risk’

Goods are ‘at risk’ if they:

may be sold or used in the EU
are moved for commercial processing (unless exempt)
are not authorised for movement under the UK Internal Market Scheme
are subject to an EU trade remedy (anti-dumping, countervailing or safeguarding duty)

If your goods are ‘at risk’, you must use the Northern Ireland Online Tariff. EU customs duties may apply.

Goods ‘not at risk’

Goods are ‘not at risk’ if they meet all the following conditions:

they remain in the United Kingdom (including Northern Ireland)
the goods are for sale to, or final use by, consumers in the UK, including Northern Ireland
the importer is authorised under the UK Internal Market Scheme (opens in a new tab)
they are not subject to EU trade remedies
where the goods are being processed in Northern Ireland, they meet the conditions for approved commercial processing. Find out more about processing rules and approved purposes (opens in a new tab) on GOV.UK

If you are authorised under UKIMS, you may be able to use the simplified processes for Internal Market Movements (opens in a new tab). This allows you to submit a simplified dataset for movements between Great Britain and Northern Ireland.

Which tariff to use

The tariff to use depends on the risk status of your goods.

Table showing with tariff to use, depending on whether your goods are 'at risk' or 'not at risk'.
Risk status	Tariff to use	Duties that apply
Goods ‘at risk’	Northern Ireland Integrated Online Tariff (opens in a new tab)	EU duties
Goods ‘not at risk’	UK Integrated Online Tariff (opens in a new tab)	UK duties

Calculate tariffs for goods ‘at risk’

To work out how much customs duty you need to pay:

Find your commodity code.
Search for it in the Northern Ireland Online Tariff (opens in a new tab).
Note the duty rate and any additional duties that apply.
Multiply each rate by the customs value of your goods.

For example:

Table showing an example of calculating the tariff for 'at risk' goods.
Field	Details
Goods description	Stainless steel bars and rods, not further worked than cold-formed or cold finished; Of circular cross-section; Of a diameter of 25 mm or more, but less than 80 mm, containing by weight; 2,5% or more of nickel
Movement	GB to NI (‘at risk’)
Commodity code	7222202100
Goods origin	United Kingdom (excluding Northern Ireland) (GB)
Goods customs value	£100.00

The Northern Ireland Online Tariff (opens in a new tab) for commodity code 7222202100 shows:

Table showing example of calculating customs duty for 'at risk' goods.
Duty type	Rate	Amount
Third country duty	0.00%	£0.00
Additional duties (safeguard measures)	25%	£25.00
Total expected payment	25%	£25.00

How the total is calculated:

third country duty: 0.00% × £100.00 = £0.00
additional duties (safeguard): 25% × £100.00 = £25.00

Declaring goods ‘at risk’ on the Trader Support Service

Navigate to the Goods Records tab at item level.
Select the relevant item.
In the ‘NI Additional Information Codes’ field, select ‘None of the above – goods are at risk and attract duty’.

Declaring goods ‘at risk’ when the duty rate is zero

If the third country duty shown in the Northern Ireland Online Tariff is 0%, you must still declare the goods as ‘at risk’ and follow the same declaration steps.

Additional duties

If a trade remedy applies (for example a safeguard measure or anti-dumping duty), the relevant rate is charged as an EU additional duty.

You must pay this duty after you submit the declaration, even if the third country duty is zero.

Calculate tariffs for goods ‘not at risk’

If your goods are ‘not at risk’, EU customs duties do not apply. Whether you pay UK customs duty depends on where the goods are coming from and whether duty has already been paid.

Check which duty applies:

Table showing how to calculate the amount of duty owed on ;not at risk' goods coming into Northern Ireland.
How the goods enter Northern Ireland	Were the goods already in free circulation?	Duty charged
From Great Britain	Yes – duty was already paid in GB	No duty
From Great Britain	No – duty was not yet paid (for example, goods came from the rest of the world)	UK duty
Directly from outside the UK and the EU	No	UK duty

Example: stainless steel bars from Taiwan to Northern Ireland (not at risk).

Table showing an example of calculating the tariff for 'not at risk' goods.
Field	Details
Goods description	Stainless steel bars and rods, not further worked than cold-formed or cold finished; Of circular cross-section; Of a diameter of 25 mm or more, but less than 80 mm, containing by weight; 2,5% or more of nickel
Movement	RoW (Taiwan) to NI (‘not at risk’)
Commodity code	7222202100
Goods origin	Taiwan
Goods customs value	£100.00

The UK Integrated Online Tariff for commodity code 7222202100 shows:

Table showing example of calculating customs duty for 'not at risk' goods.
Duty type	Rate	Amount
Third country duty	0.00%	£0.00
Total expected payment	0.00%	£0.00