Can I add VAT on UK exports?

Britain's exit from the EU and the impact on tariffs

Import and export to Northern Ireland

Due to the particular situation of Northern Ireland, different conditions apply to goods imported from or exported to.

In principle, all provisions in Northern Ireland are still subject to EU law, i.e. the procedure corresponds to the situation as if Northern Ireland were still an EU member. There are no customs formalities, sales tax regulations comply with EU rules as long as the goods and goods remain in Northern Ireland.

For goods that arrive in Northern Ireland from non-EU countries (including the UK), the same rules apply as they have been laid down in the respective trade agreements and customs laws of the EU. Further controls may also be required here (for example when transporting animals).

More information about customs formalities and taxes: The EU has published an FAQ with the 59 most important questions and answers about customs duties and taxes. These explain many of the above issues in detail.

For questions and suggestions on the subject of tariffs and Brexit, please contact:

Nikolaus Schadeck, Partner Head of Country Practice UK in Germany, KPMG AG Wirtschaftsprüfungsgesellschaft, Am Weser-Terminal 10, 28217 Bremen, T + 49 421 33557-7109, [email protected]


Anja Markmann, International Consultant, at the Chamber of Commerce Bremen, 0421 3637-247, [email protected]