As of January 31, 2024, the Border Target Operating Model has confirmed that certain goods transported directly from Irish ports to Great Britain will be subject to full customs controls.
For goods imported directly from Ireland to Great Britain (excluding those moving from or through Northern Ireland), it is mandatory to complete import processes. To comply with these requirements, refer to the guidelines outlined in the Border Target Operating Model.
Traders handling these goods must now make import customs declarations at the point of import, eliminating the option to delay declarations. Ports are obligated to enforce customs clearance for goods moving from Ireland to Great Britain, and clearance is a prerequisite for releasing goods from the port.
It is crucial to ensure that you, or any party moving goods on your behalf, are acquainted with the new procedures effective from January 31, 2024.
What you need to do to prepare to move goods from 31 January 2024:
• If you are moving qualifying Northern Ireland goods, you should confirm this to your haulier and/or carrier. You can find out more about qualifying Northern Ireland goods on GOV.UK
• You need to register for a GB Economic Operators Registration and Identification (EORI) number if you do not already have one
• As import declarations will need to be made through the Customs Declaration Service (CDS), you or your representative will also need access to the CDS
• To make import declarations in your own records (Entry In Declarants Records (EIDR)) you will need to apply for authorisation to use simplified declarations for imports if not already authorised
• If your goods are being moved from Ireland through roll-on, roll-off (ro-ro) ports in Great Britain, you will need to make your customs declarations before the goods depart from Ireland, and you will need to follow Goods Vehicle Movement Service (GVMS) processes
• If hauliers are moving goods on your behalf they will need to register for GVMS if they haven’t already done so, and you will need to provide the movement reference number (MRN) from your declarations to the person moving your goods in order for them to be able to generate a goods movement reference (GMR). Hauliers will need to provide a valid GMR for all lorries and trailers moving from Ireland to Great Britain that check-in with a carrier from midnight on 31 January 2024
• At inventory-linked ports or other locations, the haulier or the intermediary that is moving the goods on your behalf will need to follow standard processes to ensure your goods are presented to customs, declared, and cleared before they can be released for free circulation in Great Britain
• Businesses making a full import declaration or simplified frontier declaration on the CDS for goods moving from Ireland to Great Britain (including for excise goods) will no longer be required to ‘arrive’ their declaration by the end of the next working day after arriving in Great Britain. 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 moving 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, and will need to check Irish customs guidance
If you move non-qualifying goods directly from Northern Ireland to Great Britain, you will need to submit an import declaration.
If the goods are arriving in Great Britain from Northern Ireland through ro-ro ports, you do not need to include your import declaration reference in a GMR.
You will need to update the status of your full import declaration to ‘arrived’ on the system by 11.59pm on the working day after the day your goods arrived in Great Britain.
Delaying declarations for goods brought into Great Britain
From 31 January 2024 you will no longer be able to delay sending HMRC the full information about your goods by up to 175 days after import.
If you moved goods from Northern Ireland or Ireland to Great Britain before 31 January 2024 and used the delayed declarations process, you will need to submit your supplementary declarations and pay any customs duty within the 175 days deadline for the following movements:
• goods moved from Northern Ireland or Ireland to Great Britain which are not qualifying Northern Ireland goods
• goods moved from or through Northern Ireland to avoid the UK tariff or import processes
• goods moved from Ireland to Great Britain, having originally started their journey in the EU and passed through Northern Ireland
For further information please select the following links or email Exportmailbox@staffordshirechambers.co.uk for support from our award-winning International Trade team.
- Moving qualifying goods from Northern Ireland to the rest of the UK – GOV.UK
- Customs Declaration Service – GOV.UK
- Making an import declaration in your records – GOV.UK
- Apply to use simplified declarations for imports – GOV.UK
- Check how to move goods through ports that use the Goods Vehicle Movement Service – GOV.UK
- Register for the Goods Vehicle Movement Service – GOV.UK
Further help and support can be found on GOV.UK: Imports and exports: general enquiries
