Bringing goods into the UK for personal use

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Travelling between Great Britain and Northern Ireland

The rules depend on whether you’re travelling from Great Britain to Northern Ireland or from Northern Ireland to Great Britain.

Travelling from Great Britain to Northern Ireland

If you’re travelling from Great Britain (England, Wales or Scotland) to Northern Ireland, you do not need to declare your goods if both of the following apply:

  • you’re a UK resident
  • you have already paid both VAT and excise duty (alcohol and tobacco only) on the goods in Great Britain

You may need to declare your goods if any of the following apply:

  • you’re not a UK resident
  • you’re taking in alcohol or tobacco over your allowances for Northern Ireland and excise duty has not been paid on them in Great Britain
  • you’re taking in goods worth more than £390 and you have not paid VAT on them in Great Britain

Check if you need to declare your goods.

If you’re taking a vehicle into Northern Ireland from Great Britain

You’ll need to declare the vehicle if all of the following apply:

  • you’re taking it to Northern Ireland permanently - for example, you live there and you’re taking the vehicle back with you
  • you bought it in Great Britain for your own personal use or to give as a gift
  • the value of the vehicle, together with any other goods you are bringing in, exceeds £390
  • it’s already registered with DVLA
  • you have not paid VAT on it in Great Britain - for example, you bought the vehicle from a person or dealer not registered for VAT

Travelling from Northern Ireland to Great Britain

If you’re travelling from Northern Ireland to Great Britain (England, Wales or Scotland) you do not have to declare any goods.

You’ll need to pay Import VAT on any goods you buy in Northern Ireland from shops that offer tax-free shopping under the VAT Retail Export Scheme.

View a printable version of the whole guide

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