Post-Brexit Trading Between Northern Ireland and Ireland
No, there are no import taxes that are imposed on the traders who move goods and services between Northern Ireland and Ireland. This is because of the agreement made during the Brexit period in December 2019 that maintained the same agreement that existed before the Brexit period.
Post-Brexit brought about a new tax arrangement which affected the tax levies between Northern Ireland and the rest of the EU nations. However, between Northern Ireland and Ireland, there are no import taxes or customs duties imposed.
Use our FREE VAT Calculator Tool
Northern Ireland Protocol (Windsor Framework)
The Northern Ireland Protocol is an agreement with a protective cover that the UK and EU placed on Northern Ireland because of its position at the border.
The Windsor Framework is an updated version of the NI Protocol where some of the terms have been revised to fit the economy and the current following of affairs.
The protocol became important to ensure that:
- There is free movement of goods and services
- It prevents the hard border aspect
- Maintain the market value of the items
Despite no customs checks, documentation and VAT compliance is still necessary for certain goods like food, animal products, and pharmaceuticals.
Goods Originating Outside the EU
Goods that first come from outside the EU before entering Northern Ireland and Ireland could be subject to higher EU tax rates. This may influence pricing and profitability.
TSS (Trader Support Service)
TSS handles goods that are termed ‘controlled’ and ensures compliance with relevant regulations.
The TSS has two main functions:
- Haulier
- Importer
The TSS simplified journey includes: - Preparing goods
- Filling declarations
- Creating GMR
- Transporting goods
- Submitting supplementary declarations
- Paying duties
- Submitting final declarations
Simplified Customs Declaration Process (SCDP)
This process, formerly CFSP, allows authorized businesses to:
- Move goods with limited upfront data
- Defer VAT payment
- Submit complete data later
Effects of the Absence of Import Taxes
Key benefits include:
- Growth of agriculture
- Increased cross-border trade
- SME support
- Seamless EU market access
Business Considerations for Cross-Border Trade
Important factors include:
- Adhering to UK and EU VAT regulations
- Using the ‘XI’ VAT prefix
- Documentation of product origin
- Following EU standards (e.g., sanitary for food)
- Acknowledging service regulations
- Monitoring Windsor Framework changes
- Staying updated on legal and political changes
Trading Exceptions
Certain goods such as vehicles and high-value items are subject to special VAT obligations and must follow defined procedures.
EC Sales List
Required when:
- nBox 8 of VAT return is filled
- Moving goods to an EU branch
- Selling to a VAT-registered EU customer
- Credit note for previously sold goods
- Triangulation scenarios
Triangulation
Three-party trade agreement that allows goods to move directly from supplier to customer while the trader handles VAT compliance.
Intrastat Declarations
Monthly reports to track intra-EU trade statistics, showing:
- Description
- Quantity
- Value
- Codes and delivery terms
Used to identify fraud and develop EU trade policies.
VAT Information Exchange System (VIES)
Introduced to reduce VAT fraud. Irish businesses must report zero-rated intra-EU transactions via VIES.
Conclusion
To answer the question “Is there an import tax to Northern Ireland from Ireland,” the answer is No.
The Brexit agreement preserved tariff-free movement between Ireland and Northern Ireland.
Traders must still comply with documentation, VAT systems, and reporting duties.
Policies like the Northern Ireland Protocol and Windsor Framework ensure smooth trade integration and economic cooperation.