After the government published the final version of the Border Target Operating Model in August 2023, some goods moving from Ireland to Great Britain will be subject to full customs controls.
If goods are being imported directly from Ireland into Great Britain (not from or through Northern Ireland), import processes will be required.
It will also be necessary to complete import processes for goods moving from Northern Ireland to Great Britain through Irish ports if they are:
• non-qualifying Northern Ireland goods
• excise goods (alcohol, tobacco, and energy products)
• goods which do not move directly to an Irish port once they have left Northern Ireland for example, goods which are held in storage in Ireland.
You must follow the import requirements set out in the Border Target Operating Model for these goods.
Most traders will have to make import customs declarations at the point of import instead of delaying them any longer. These goods moving from Ireland to Great Britain will be controlled by ports, which means they will not be released unless they have received customs clearance.
Prepare for moving goods from 31 January 2024 by following these steps
From 31 January 2024, you will need to ensure that anyone moving goods on your behalf is familiar with the new process:
• It is important to confirm with your haulier or carrier if you are moving qualifying Northern Ireland goods. Go to GOV.UK to learn more about Northern Ireland goods that qualify.
• In order to operate legally, you must obtain a GB Economic Operators Registration and Identification (EORI) number
• It will be necessary for you or your representative to have access to the Customs Declaration Service (CDS) to make import declarations
• If you have not already been authorised, you must apply for authorisation to use simplified declarations for imports if you want to use them in your own records (Entry In Declarants Records (EIDR)).
• You will need to complete your customs declarations before the goods depart from Ireland if they are being moved through roll-on roll-off (ro-ro) ports in Great Britain.
• If hauliers are moving your goods on your behalf, they will need to register for GVMS if they haven’t already. In order for the person moving your goods to generate a goods movement reference (GMR), you will need to provide your movement reference number (MRN) from your declarations to them. Hauliers will need to provide a GMR for all lorries and trailers moving directly from Ireland.
• You must ensure that your goods are presented to customs, declared, and cleared before they can be released into free circulation in Great Britain at inventory-linked ports or other locations by the haulier or intermediary moving them on your behalf.
• As of now, businesses moving goods from Ireland to Great Britain (including excise goods) will not need to ‘arrive’ their declarations by the end of the next working day after arriving in Great Britain when filing full import declarations or simplified frontier declarations on the CDS. For goods being entered into excise duty suspense, the entry onto the Excise Movement and Control Systems (EMCS) must be made by the time they arrive in Great Britain
• If you are transporting goods from Northern Ireland to Great Britain via Ireland, including qualifying Northern Ireland goods, you will need to comply with some Irish customs requirements to exit through a port in Ireland.
More information on qualifying Northern Ireland goods
According to the Border Target Operating Model, import declarations will not be required for qualifying Northern Ireland goods moving directly from Northern Ireland or indirectly through Ireland to Great Britain. Only very limited exceptions require import declarations, including excise goods moving through Ireland to Great Britain, which will be outlined in guidance soon.
Hauliers still need to complete a GMR when moving qualifying Northern Ireland goods through Ireland to Great Britain where import declarations are not required. On their GMR, they should indicate that they are moving such goods. Whenever hauliers and drivers are asked to confirm that their goods are qualifying Northern Ireland goods, they will need to provide commercial evidence, such as an invoice, dispatch notice, or consignment note. The goods will also need to be accompanied by a travel document issued in the UK describing their destination, in order to demonstrate that they have only passed through Ireland.
Northern Ireland goods qualifying for release from inventory-linked ports or other locations will be released without requiring electronic declarations at inventory-linked ports or other locations.
Further help and support
GOV.UK provides information on Imports and exports: general enquiries.
Further read
CUSTOMS DECLARATION SERVICE – TAKE ACTION NOW TO CONTINUE IMPORTING GOODS
VAT QUESTIONS IN POST-BREXIT REALITY
VAT AFTER BREXIT CAN BECOME MESSY