Customs and Duties for EU Business Customers

Shipping & Customs Policy for EU Business Customers

If you are a business in the EU purchasing clothing from JQWholesale (Northern Ireland), here’s what you need to know about customs duties and taxes:

1. Northern Ireland’s Special Status

  • Northern Ireland is part of the UK, but it follows EU rules for goods under the Northern Ireland Protocol. This means that goods shipped from Northern Ireland to the EU are treated the same as if they were coming from within the EU. Therefore, customs duties will not apply, even on larger orders.

2. VAT (Value Added Tax)

  • For business-to-business (B2B) transactions, the reverse charge mechanism applies.
    • No VAT will be charged by JQWholesale on the sale.
    • As the buyer, you will be responsible for accounting for VAT at the applicable rate in your own country (via your VAT return).
  • To use the reverse charge mechanism, ensure your business has a valid VAT number, which we will verify before processing your order.

3. Customs Duties

  • No customs duties are applicable for goods shipped from Northern Ireland to the EU. Northern Ireland's special status under the Northern Ireland Protocol ensures free movement of goods between Northern Ireland and the EU.

4. Customs Declaration

  • While customs duties are not due, some customs paperwork may still be required for the shipment. However, since Northern Ireland follows EU customs rules, the process is much simpler compared to goods shipped from other parts of the UK.

Key Points:

  • No customs duties for B2B shipments from Northern Ireland to the EU
  • VAT will be accounted for by the EU business through the reverse charge mechanism.
  • Some customs paperwork may be required, but no customs duties will be charged.

Summary:

As an EU business, you will not pay customs duties on orders from Northern Ireland. You will, however, need to account for VAT in your own country via the reverse charge mechanism.