Jurisdiction(s):
United Kingdom

Key definition

Goods definition

What does Goods mean? In legal practice, goods are tangible, movable items that are bought, sold, supplied or hired under commercial or consumer contracts. Across the UK and Ireland, legislation defines the term: the Sale of Goods Act 1979 (England & Wales and Scotland), the Sale of Goods Act (Northern Ireland) 1979, and in Ireland the Sale of Goods Act 1893 as amended by the 1980 Act. Broadly, goods comprise all personal chattels (in Scotland, all corporeal moveables) other than money and things in action. The statutory definition includes emblements and industrial growing crops, and items attached to or forming part of land...

Movements of goods into Northern Ireland under the Protocol: customs duties, ‘at risk’ criteria, HMRC authorisation and EU regulatory compliance

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note sets out pragmatic guidance on moving Goods among the UK, Northern Ireland and the Republic of Ireland (and between these territories and other EU Member States). It also explains what to do where consignments could be deemed at risk of entering the EU, and outlines how companies can seek authorisation to move goods into Northern Ireland.

Introduction

During negotiations over the United Kingdom’s withdrawal from the European Union (Brexit), both sides recognised the need to safeguard the 1998 Northern Ireland peace settlement (the Good Friday Agreement). The challenge was devising a workable answer to the reality that the Republic of Ireland would stay within the EU single market, while Northern Ireland would leave the EU alongside the UK. The initial approach proposed that the UK, including Northern Ireland, would continue within the EU customs union until a longer-term fix was identified. The UK and Northern Ireland would likewise follow EU rules relating to goods. This was less than ideal, as it would hinder the UK from advancing an independent trade agenda, preventing it from striking free trade agreements with other countries. Consequently, the UK could not pursue its own trade policy or agree free trade deals independently...

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Web page updated on 21/05/2026

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