Bringing goods into Ireland from an EU Member State through Great Britain (GB)
Customs declaration - Transit
There is a legal requirement for a transit declaration where goods are moving from another European Union (EU) Member State through GB to Ireland. The exporter of the goods in the other EU Member State must submit this declaration electronically.
There is a legal obligation on you, as the importer of the goods, to close the electronic transit declaration correctly at the destination in Ireland.
Goods leaving the EU
The responsible operator in the country of departure should submit either separate or combined exit summary declaration and transit declarations onto their countries NCTS IT system. This will generate:
- a Transit Accompanying Document (TAD) and Exit Summary Declaration (EXS) with unique reference numbers
- a S(TAD) – a TAD that contains safety and security information with a unique Master Reference Number (MRN).
The responsible operator must enter the MRN(s) of the TAD and exit summary declaration into the appropriate port system of the Port of departure.
Prior to departure from the EU, the haulage company must also enter the MRN of TAD into the UK's Goods Vehicle Movement Service (GVMS). A UK EORI number is required to access the GVMS system.
Travelling through Great Britain (GB)
Upon arrival in GB, if all in order, the driver should not have to interact with Border Force. The office of transit function will be completed digitally using the GVMS information. The GVMS should reference the UK port on the eastern coast – for example, Dover. If the GVMS is not working the driver should call to the Office of Transit to have the (S)TAD stamped.
The requirement for an exit summary declaration at exit from the UK, where the goods are moving on a RoRo service, has been waived until 31 March 2021.
Import Safety and Security Declaration (ENS)
There is a legal requirement to submit an electronic customs Safety and Security (S and S) declaration in advance import. This declaration is called an Entry Summary Declaration (ENS) and must be submitted prior to the goods departing GB. The carrier is responsible for this ENS. Accordingly, you, the importer must ensure that the carrier of your goods is aware of their responsibilities for this declaration. Failure to do so will lead to delays. You will find further information in Import Control System (ICS) Trader Guide.
Pre-Boarding Notification (PBN)
If you bring goods from another EU Member State through 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.
You will find further information about the requirements in EU Member States and the UK in the following: