UK Motorcycle Dealer selling to trade customer in Northern Ireland

Hi, We have been contacted by a motorcycle dealer in Northern Ireland who wishes to buy some motorcycles from us in Yorkshire on a trade basis. We sell motorcycles on the Margin Scheme currently in the UK. They have said that they will pay for the motorcycles and then arrange to have them collected for import into Northern Ireland and that they will deal with any of the required paperwork for transporting between the two. I cant find any information anywhere that says if we have a responsibility for export declarations or any other implications to do with the movement of those vehicles from the UK to NI. do we just sell them as normal and pay our VAT on the margin Scheme or are we liable for any export paperwork or duties with regards to the motorcycles being transferred to NI. Many Thanks in advance for any advice! K

Hi,
You will need to make declarations and pay any tariffs due when bringing goods into Northern Ireland from Great Britain or from countries outside of the EU and the UK.
If the importer in Northern Ireland is willing to handle all the customs formalities, this will be a commercial arrangement.
The government has launched the free-to-use Trader Support Service which will help businesses and traders prepare for the changes that will affect your business if you move goods into and out of Northern Ireland.
Register for the Trader Support Service:
Trading and moving goods in and out of Northern Ireland
Thank you.