HMRC Guidance: 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.

Contents

1. Which goods are qualifying Northern Ireland goods
2. If you move qualifying Northern Ireland goods
3. When to submit an export declaration
4. Moving excise goods directly from Northern Ireland to Great Britain
5. Moving excise goods from the EU to Great Britain through Northern Ireland
6. Placing qualifying Northern Ireland goods on the market in the rest of the UK

Source gov.uk