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https://www.revenue.ie/en/vat/foreign-suppliers-doing-business-in-ireland/importation-consignment.aspx Importation of goods by a non-established supplier This page explains the VAT treatment on the importation of goods by a non-established supplier importation of goodsnonestablishedsupplier https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-assurance-guidance/hmag152601 HMAG152601 - Excise duty points: illegal importation of excise goods into Northern Ireland - HMRC... importation of goodsexcise duty https://www.gov.uk/guidance/importation-of-goods-from-north-korea-cfsp-information-paper-1 Importation of goods from North Korea (CFSP information paper 1) - GOV.UK From April 2017 you must no longer import goods from North Korea using CFSP declarations if you're a CFSP authorisation holder or one of their representatives. importation of goodsnorth korea