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This guidance note looks at movements of goods between Northern Ireland and the rest of the world, including the EU.

For an overview of the VAT status of Northern Ireland generally, see the Northern Ireland ― overview guidance note.

For information about the VAT rules in each EU country please refer to the VAT in the EU guidance note.

Further in-depth commentary on the law can be found in De Voil Indirect Tax Service V1.301 and V3.360.

Northern Ireland is given special status under the terms of the Withdrawal Agreement under the Protocol on Ireland / Northern Ireland as described in the Northern Ireland ― overview guidance note.