Guide to Northern Ireland Customs Import and Export Taxes

Abstract:

Detailed explanation of Northern Ireland customs tariff rates provides assistance for the import and export of goods.

1. Tariffs:

Standard tariff rate: Goods imported from outside the EU into Northern Ireland are usually subject to tariffs.
Preferential tariffs: If the goods meet the rules of origin, they can enjoy preferential tariff treatment.
Zero tariffs: For certain specific goods, zero tariff treatment may be enjoyed.

2. Value Added Tax (VAT):

Standard VAT rate: Most goods and services are subject to the standard VAT rate.
Reduced VAT rate: Some specific types of goods and services may be subject to reduced VAT rates.
Zero VAT rate: Certain exported goods can enjoy zero VAT rate.

3. Excise tax:

Products such as tobacco and alcohol: These products are usually subject to excise tax.

Factors affecting Northern Ireland customs tariffs

Rules of origin: The origin of the goods determines whether they can enjoy preferential tariff treatment.
Commodity code: Each product has a unique commodity code, and different commodity codes are subject to different tax rates.
Identity of importer or exporter: Different companies may enjoy different tax incentives.