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Posted Wed, 30 Jun 2021 09:36:25 GMT by nickjp
We are GB based, import goods from the EU and sometimes ship directly to our customer from the EU. We currently have an order for a Northern Ireland customer which we would normally ship from Spain directly to them with our own invoice and packing list. What is the procedure for this now? Is that still acceptable? I assume there is no specific paperwork requirements on these shipments as NI is free movement with the EU. Anything I should know? Does it affect how I am invoiced from Spain if delivery is to NI? Should I register for NI Protocol? Any help on this would be appreciated as I cant see this model on the HMRC website. Thanks.
Posted Wed, 07 Jul 2021 13:05:12 GMT by HMRC Admin 26
Hi,

Declarations are not needed for any goods between Northern Ireland and EU member states. 
You can find more information by using the following links: 

Trading and moving goods in and out of Northern Ireland

The Northern Ireland Protocol

Thank you

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