Bringing goods into Ireland from GB through NI, using transit procedure
You must always submit an Entry Summary Declaratition (ENS) and create a Goods Movement Reference (GMR) before your goods leave Great Britain (GB).
Traders approved as Authorised Consignees can have transit formalities completed at their own premises, by using the Simplified Transit procedure on the New Computerised Transit System (NCTS).
An authorised consignee is a person authorised by Revenue to receive goods moved under a transit procedure at:
- their own premises
- any other approved place
without presenting them at a Revenue operated customs office of destination.
HMRC will complete the role of the office of transit electronically at a Northern Ireland (NI) port (Belfast, Larne or Warrenpoint) using the GVMS system.
The customs office of transit is the supervising customs office where goods enter the customs territory of the Union, under the customs transit procedure. However, this is not the point of departure or destination. The customs office of transit certifies the entry of the particular goods under the customs transit procedure.
Once formalities are completed in NI, the goods can move to their final destination in Ireland. The final destination for the transit movement should only be designated to an Authorised Consignee’s premises. Goods moving under a simplified transit procedure must move to an Authorised Consignee who holds an inland, privately operated, Temporary Storage Facility (TSF). Each authorised premises in Ireland has an associated office of destination code, for example IEXXX200 or IEXXX400 which should be entered into NCTS by the declarant.
At the TSF:
- the transit procedure can be closed on the NCTS by the authorised consignee
- the relevant import formalities for the release of the goods into free circulation may be completed. Please note that an import declaration must be lodged in Revenue’s Automated Import System (AIS) in this instance.
In exceptional circumstances (for example, a change to a normal route for your import to Ireland), you can use the normal transit procedure. The only Revenue operated office of destination for these exceptional movements is Dublin Port (IEDUB100). The goods and the import declarations must be presented to Customs at Dublin Port to ensure the transit is discharged correctly. Compliance with this requirement is monitored on an ongoing basis by Revenue.
If you need help in preparing to move goods from GB to IE through NI please contact Brexitqueries@revenue.ie.