Haulier and freight forwarder

Carrying goods into Ireland from another EU Member State through Great Britain

Customs declaration - transit

Your goods can move from another European Union (EU) Member State through Great Britain (GB) to Ireland on a transit declaration. In this case, the driver must have a physical copy of the Transit Accompanying Document (TAD). The TAD must contain the unique Master Reference Number (MRN) for that movement.

Requirements while travelling through GB

All hauliers are expected to register with HMRC for a UK EORI number. You can do this in Get an EORI number UK.

For transit movements from EU to IE, through GB, you will need to use the goods vehicle movement service (GVMS). You must use this to get a goods movement reference number (GMR) to move any goods through a port in the UK. A GMR should include the transit declaration reference number(s) for the goods in the vehicle.

Where relevant, a pre-notification on the UK’s import of products, animals, food and feed system (IPAFFS) is also required.

Drivers cannot board international ferries, or enter the Eurotunnel, without a valid GMR.

Once boarded, and prior to arrival at a UK port, you should use your GMR in the 'check if you need to report for an inspection’ service to assess if your goods require checks.


If checks are required, you may need to attend a UK Inland Border Facility in order to have these checks carried out.

Prior to departure from GB to IE, you will also have to lodge an Exit Summary Declaration to HMRC to complete the formalities in GB. As the carrier of goods, you must check you have the paperwork you need to cross the border between GB and the EU.

You will find useful information in Moving goods under transit procedure via the UK landbridge: EU- Great Britain - Ireland.

Import Safety and Security Declaration (ENS)

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 departure from GB. This declaration is called an Entry Summary Declaration (ENS). 

If you are moving goods using a RoRo service (accompanied), you are considered the carrier. Therefore, you must ensure that the ENS has been submitted.

The S and S information is required for all goods on a transit declaration. To submit the declaration, you must use a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration. You will find more information in Import Control System (ICS) trader guide.

If you are moving goods using a RoRo ferry service (unaccompanied), the ferry service operator is considered the carrier. The operator is legally obliged to ensure that the ENS is submitted for all unaccompanied goods on board. Other parties in the supply chain may complete this.

Pre-Boarding Notification (PBN)

If you carry goods from GB to Ireland using a RoRo ferry service (accompanied or unaccompanied), a PBN must be submitted to Irish Customs. This notification must be submitted in advance of the goods leaving GB.

The haulier is responsible for ensuring that the PBN is submitted using information provided by the importer. However, the PBN may be created by anyone in the supply chain that has the required information. Only one PBN should be created per vehicle irrespective of the number of consignments in the vehicle.


Vehicles will not be allowed to board ferries in GB without a valid PBN.

Next: Carrying goods from Ireland to Great Britain (GB)