1. Keeping records
Retain records for all goods you declare
The reason for record-keeping is for audits, duty and tax purposes and government statistics. These records may be in the form of documents such as commercial transport documents, packing lists and/or invoices. For more information on keeping your records visit the Revenue or HMRC.
2. Import VAT And Duties
Pay Import VAT and Duties
Current rules mean that businesses trading between Ireland and Northern Ireland will continue to be required to register for VAT and pay import VAT and duties. If you don’t have a deferment account you can make single payments to the Revenue and HMRC, options include online banking, bank transfer or corporate credit card or debit card.