Guidance Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU Find out if goods you bring into Northern Ireland are not ‘at risk’ of moving to the EU such that EU tariff will not be due on those goods. From: Contents Print this page You’ll need to make declarations and may need to pay any tariffs due when bringing goods into Northern Ireland from Great Britain or other countries outside of the EU. Whether you have to pay a duty, and how much that duty is, will depend on where you’re bringing the goods from and if they’re ‘at risk’ of onward movement to the EU.