Moving personal property from Great Britain into Northern Ireland
Find out what declarations you'll need when moving your own or someone else’s belongings.
Contents
- What is personal property?
- Moving your own personal property
- Moving someone else’s personal property
- Customs declarations for moving someone else’s personal property
What is personal property?
Personal property refers to items intended for an individual’s own use or for use within their household. This includes, for example:
- household goods and everyday domestic items
- bicycles, motorbikes and private cars (including trailers)
- camping caravans and campervans
- pleasure boats
- private aeroplanes
Personal property also covers:
- normal household supplies appropriate for a typical family
- household pets and riding animals
- portable tools, instruments or equipment needed for a person’s trade or profession (for example, musical instruments, art equipment, or specialist work tools)
Personal property must only be for private use. They will not qualify if the type or quantity suggests they are for business, resale or commercial use.
Find out more about moving your home from Great Britain to Northern Ireland (opens in a new tab).
Moving your own personal property
If you are moving your belongings in your own vehicle or a hire vehicle, you do not need any customs documents.
Instead, you can make a declaration by conduct (opens in a new tab).
Moving someone else’s personal property
If you’re a removal company, haulier or someone else moving other people’s belongings, you’ll need to:
- confirm with the person that the goods are their personal belongings
- ask for an inventory or packing list
An inventory or packing list should include:
- a description of the goods
- a commodity code for each type of good
Find out how to write an acceptable goods description.
Find out how to identify your commodity codes.
Look up commodity codes using the Northern Ireland Online Tariff (opens in a new tab).
You must:
- make an entry summary declaration before the movement – find out what you need for entry summary declarations (opens in a new tab)
- make a customs declaration
For roll on roll off (RoRo) movements you must:
- register for the goods vehicle movement service (opens in a new tab), if you have not already done so
- create a goods movement reference (opens in a new tab)
Customs declarations for moving someone else’s personal property
There are different ways you can submit a customs declaration to move someone else’s belongings. If you’re not sure what type you need, find the right declaration for your goods movement.
You can use the Trader Support Service to create the declaration.
Internal Market Movement Information
If your company has UK Internal Market Scheme authorisation (UKIMS), you can submit an Internal Market Movement Information.
You only need to submit this once. You need to do this before the person’s belongings arrive in Northern Ireland.
You must first check the category of the goods you are moving. You can use the SPIMM eligibility checking tool (opens in a new tab) to find out if they are Category 1, Category 2, or Standard goods.
Category 1 are excluded from Simplified Process for Internal Market Movements (SPIMM).
If you are moving Category 2 or Standard goods, you must add the relevant Additional Procedure Code (APC) to your Internal Market Movement Information based on the category and type (opens in a new tab) of the goods.
You can add multiple Additional Procedure Codes (APCs). Read the Additional Procedure Code (APC) 1PN completion notes (opens in a new tab) to check that the belongings you're moving meet relevant conditions.
If they do, use “1PN” as an APC on your Internal Market Movement Information.
Find out how to submit Internal Market Movement Information (opens in a new tab).
Simplified declaration
If you only have some of the customs information, you can submit a simplified declaration.
You'll do this before you move the person’s belongings. This is so the Trader Support Service can create either:
- a simplified frontier declaration
- an entry in the declarant’s records
After the person’s belongings arrive, you must submit a supplementary declaration. You'll need to include any missing customs information.
Find out how to complete a simplified declaration.
Standard declaration
If you have all the customs information you need, you can submit a standard declaration.
When you submit your standard declaration depends on the method of transport.
If you’re moving goods by:
- roll on roll off (RoRo) movements, you’ll submit this before you move the goods
- air or maritime (non- RoRo) via an inventory linked port, you’ll complete this on arrival in Northern Ireland
Find out how to complete a standard declaration.
Claiming relief on customs charges
If you are moving someone's belongings as part of a home move, you can claim relief on customs charges when you use the simplified or standard declaration.
You can claim it under Northern Ireland Personal Property Relief (opens in a new tab).
To claim this relief, enter "1PP" when asked for the additional procedure code.
Find out how to claim Northern Ireland Personal Property Relief (opens in a new tab).