Sending goods from Ireland to Great Britain (GB), through Northern Ireland (NI)
You are legally obliged, as exporter of goods to Great Britain, to submit an electronic customs declaration. This can be an export declaration or a transit declaration.
Export customs declaration
An electronic export declaration can be submitted to Irish Customs as an indirect export or a direct export can be submitted to HMRC. You will find further information on an indirect export in:
You must submit the electronic declaration to Irish Customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.
When completing your indirect export, the following information should be entered as office of export and office of exit.
- Box A - Office of export: IEWSE100
- Box 29 - Office of exit: Select the appropriate exit code from:
- XI000142: Belfast
- XI005220: Larne
- XI005160: Warrenpoint
- Box 30 - Location of goods: IEWSE100
You will find further information in eCustoms Notification 29/2021.
HMRC have issued guidance on the steps that you should follow to confirm departure of goods through NI ports. These steps will ensure the movements are closed down on the Export Control System (ECS). You can view this guidance in Making an indirect export from Northern Ireland.
Transit customs declaration
A transit declaration must be submitted, electronically to Irish Customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.
This transit declaration can include the Safety and Security (S and S) information. Therefore, it is usually completed by you as the exporter or by an agent on your behalf.
You must have a transit guarantee to make a transit declaration.
You can apply for approval as an authorised consignor. This allows you to complete the transit formalities at your own premises and communicate with Irish Customs electronically through the New Computerised Transit System (NCTS).
Next: UK import controls - extension of implementation dates