HMRC Guidance: Trading and moving goods in and out of Northern Ireland (Update)

Update May 28, 2021: Information about adding an ‘XI’ prefix before a UK VAT number when moving goods between Northern Ireland and the EU has been added.

Contents

1. Before you move goods
2. Making declarations
3. Moving commercial goods in your baggage
4. Moving personal goods in your baggage
5. Transporting and carrying goods if you’re a haulier or a carrier
6. Moving goods under transit
7. Moving excise goods
8. Moving cash
9. Paying VAT
10. Special procedures, duty reliefs, authorisations and guarantees
11. Storing or handling goods
12. Sending or receiving goods in parcels

Source gov.uk