Trading and moving goods between Great Britain and the Republic of Ireland via Northern Ireland is not as easy as it was prior the beginning of Brexit. Northern Ireland will remain to have the only in-land border in the EU (with ROI) but this means that shipments between GB to ROI (via NI) have to go through a different process than shipping Great Britain to Northern Ireland- to find out more information on GB to NI movements click here.
With Brexit, goods can be brought into Northern Ireland and deemed “at risk” of moving down South. Once the goods arrive in Northern Ireland, they are then cleared into free circulation, meaning that the goods are able to move legally and freely anywhere on the island of Ireland- or even back into the EU.
Some shipments may have Duty applicable (depending on the origin of goods) that will then need to be paid directly to HMRC and VAT must be self-accounted for by the shipper or the importer depending on the incoterms of the shipment in their VAT return. They will be required to include the VAT amount as an Intra Community Acquisition similar to sales between two EU Member States.
Here at Westmond Logistics we have an experienced team that are happy to take the headache away of shipping goods from GB to ROI (via NI) and will guide you every step of the way so that your goods move efficiently.