Air and sea carriers (other than ferries)
Carrying goods from Ireland to Great Britain (GB)
Export Safety and Security Declaration (EXS)
As the carrier of goods, you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted, to Irish Customs. This must be submitted prior to export from Ireland. This declaration is called an Exit Summary Declaration (EXS).
At export this S and S information can be combined with the export customs declaration information. The export declaration is usually completed by the exporter or their agent.
If the S and S information is not included in the export declaration, you must submit the electronic declaration to Irish Customs.
To do this you must use a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.
If you operate a sea-going vessel that is carrying goods out of Ireland you must lodge an export manifest using the eManifest system. The type of goods involved are:
- non-European Union (EU) goods
- EU goods that are part of a mixed load with non-EU goods.
You will find further information about eManifest in the Manifest Declaration Trader Guide.
Revenue recommends you visit the HMRC website for the latest information regarding HMRC requirements when bringing goods into the UK.