Guidance

Moving goods temporarily into and out of Great Britain and Northern Ireland

Find out how to pay less or no duty when you move goods temporarily out of Great Britain and between Great Britain and Northern Ireland.

• From: HM Revenue & Customs
• Published: 3 June 2021
• Last updated: 26 October 2021 — See all updates

You can pay less or no duty if you’re moving goods temporarily between Great Britain (England, Scotland and Wales) and:

• Northern Ireland
• the EU

There are a number of options available to move your goods without needing to pay customs duties.

The Trader Support Service can support you in making a declaration when moving goods between Great Britain and Northern Ireland.

You can hire someone to deal with customs and to transport your goods from overseas.

What you’ll need

You will need to check if you can get import duty relief on goods using Temporary Admission.

You will also need to check if you need:

• an Economic Operators Registration and Identification (EORI) number
• to be authorised if you want to put goods into Temporary Admission
• a guarantee for goods going into Temporary Admission
• software to make customs declarations

You may be able to declare some goods by making either an:

• oral declaration at the port of entry
• declaration by conduct

A ‘declaration by conduct’ is when you arrive at a point of exit or entry for Great Britain and you make the declaration by:

• walking through a customs control point (this can be a green channel signed ‘nothing to declare’) with the goods, if you’re an individual on foot
• driving (or being driven) past a customs control point with the goods inside your vehicle, if you’re importing or exporting goods in a vehicle
• continuing your onward journey, if there are no customs control points

Moving goods temporarily from Great Britain to Northern Ireland

If you’re temporarily moving goods from Great Britain into Northern Ireland and then bringing them back to Great Britain, there are a number of options available to move your goods without needing to pay customs duties. You can use:

• Temporary Admission
• releasing goods into free circulation
• ATA Carnet

When moving your goods they must not go outside the UK or Isle of Man.

Moving your goods to Northern Ireland using Temporary Admission

You can use Temporary Admission to import goods into the UK or for goods moving temporarily to Northern Ireland. You will be able to use your goods for up to 2 years, before you need to return your goods to Great Britain.

1. Check if there are any time restrictions on your goods staying in Temporary Admission in Northern Ireland and which type of declaration is required.

2. Declare your goods to Temporary Admission in Northern Ireland.

3. Remove your goods from Temporary Admission by completing the same type of declaration you used when entering Northern Ireland.

4. Return your goods to Great Britain without any further declaration requirements.

For some goods entering Temporary Admission in Northern Ireland you’ll only require a declaration by conduct and will not require any additional processes.

If there are no time restrictions on your goods being in Temporary Admission, you must discharge them within 2 years, unless you’re given permission by HMRC to stay longer.

Alternatively, you can use an ATA Carnet.

Moving your goods into free circulation in Northern Ireland temporarily

There are a number of options to release your goods into free circulation in Northern Ireland temporarily and not pay tariffs. You’ll need to:

1. Check if you can bring your goods into Northern Ireland from Great Britain without paying duty.

2. Declare your goods into free circulation in Northern Ireland.

3. Check the options for getting the right tariff.

4. Check if a declaration is required before you return your goods to Great Britain.

5. Return your goods to Great Britain.

Moving goods temporarily from Northern Ireland to Great Britain

If you’re temporarily moving goods from Northern Ireland to Great Britain and bringing them back to Northern Ireland, there are a number of options available to move your goods without needing to pay customs duties.

1. Check if your goods are qualifying Northern Ireland goods and therefore eligible for ‘unfettered access’ or whether a declaration is required before you move your goods to Great Britain.

2. Move your goods to Great Britain with no additional processes if they’re qualifying Northern Ireland goods or declare your goods into Temporary Admission.

3. Claim Returned Goods Relief when moving your goods back to Northern Ireland.

Alternatively, you can also use an ATA Carnet.

If you intend to move your goods back to Northern Ireland you’ll need to keep evidence of your original removal.

Keeping evidence of your original removal

You need to keep evidence of your original removal. This could include a:

• document that proves the goods were previously in Northern Ireland
• copy of the export airway bill or bill of loading
• copy of the import invoice if it clearly shows that the goods are being returned
• suitable statement from the manufacturer or exporter if other than yourself

Moving goods temporarily from Great Britain to the EU

If you’re temporarily moving goods from Great Britain to the EU and bringing them back to Great Britain, there are a number of options available to move your goods without needing to pay customs duties.

You must review the guidance for the relevant EU customs territory before moving your goods.

Moving your goods to the EU temporarily using Temporary Admission and Returned Goods Relief

1. Declare your goods to Temporary Admission in the EU.

2. Claim Returned Goods Relief when moving your goods back to Great Britain.

You can declare some goods into Temporary Admission in the EU by conduct and there will be no additional processes, but you should check with the relevant EU customs authority which type of declaration is required.

Moving your goods to the EU using rules of origin and Returned Goods Relief

1. Declare your goods to free circulation in the EU, claiming a preferential zero tariff rate if they meet rules of origin requirements.

2. Claim Returned Goods Relief when moving your goods back to Great Britain.

Using ATA Carnet

You can also use ATA Carnet to move your goods temporarily into:

• Great Britain
• Northern Ireland
• the EU
• over 70 rest of world countries that accept ATA Carnets

You will need to apply for an ATA Carnet before you move your goods.

Published 3 June 2021
Last updated 26 October 2021 + show all updates

1. 26 October 2021

   Definition of ‘declaration by conduct’ added.

2. 3 June 2021

   First published.