Not HMRC

HMRC Update - Changes for goods moving from the IE to GB from 31st Jan 2024

  • Full customs controls will apply to some goods moving between Irish and GB ports from 31st January 2024

  • PBNs and GMRs will be required - Bookings without valid PBN and GMR references will be turned away.

  • If you are moving goods from Northern Ireland to Great Britain via Ireland, you will need to comply with some Irish customs requirements to exit through a port in Ireland

From 31‌‌‌‌‌‌ ‌‌January 2024 some goods will face full customs controls when moved directly from Irish ports to Great Britain. Traders, or anyone who moves goods on their behalf, will need to be familiar with the new process.

Goods will need to complete import processes if they are being imported directly from Ireland into Great Britain (not moving from or through Northern Ireland).

Goods moving from Northern Ireland to Great Britain through Irish ports will also have to complete import processes if they are:

  • non-qualifying Northern Ireland goods
  • excise goods (alcohol, tobacco, and energy products)
  • goods which do not move directly to an Irish port once they have left Northern Ireland for example, goods which are held in storage in Ireland

For these goods you will have to follow the import requirements set out in the Border Target Operating Model.

When moving these goods, most traders will need to make import customs declarations at the point of import and will no longer be able to delay making declarations. Ports will be required to control these goods moving from Ireland to Great Britain, meaning that unless they have received customs clearance they will not be released from the port.

What you need to do to prepare to move goods from 31‌‌‌ ‌‌January 2024

You will need to ensure you, or anyone who moves goods on your behalf, are familiar with the new process from 31‌‌‌ ‌‌January 2024:

  • if you are moving qualifying Northern Ireland goods, you should confirm this to your haulier and/or carrier. You can find out more about qualifying Northern Ireland goods on GOV‌‌‌.UK
  • you need to register for a GB Economic Operators Registration and Identification (EORI) number if you do not already have one
  • as import declarations will need to be made through the Customs Declaration Service (CDS), you or your representative will also need access to the CDS
  • to make import declarations in your own records (Entry In Declarants Records (EIDR)) you will need to apply for authorisation to use simplified declarations for imports if not already authorised
  • if your goods are being moved from Ireland through roll-on roll-off (ro-ro) ports in Great Britain, you will need to make your customs declarations before the goods depart from Ireland, and you will need to follow Goods Vehicle Movement Service (GVMS) processes
  • if hauliers are moving goods on your behalf they will need to register for GVMS if they haven’t already done so, and you will need to provide the movement reference number (MRN) from your declarations to the person moving your goods in order for them to be able to generate a goods movement reference (GMR). Hauliers will need to provide a valid GMR for all lorries and trailers moving from Ireland to Great Britain that check-in with a carrier from‌‌‌‌‌‌ ‌‌midnight on 31‌‌‌ ‌‌January 2024
  • at inventory linked ports or other locations, the haulier or the intermediary that is moving the goods on your behalf will need to follow standard processes to ensure your goods are presented to customs, declared, and cleared before they can be released for free circulation in Great Britain
  • businesses making a full import declaration or simplified frontier declaration on the CDS for goods moving from Ireland to Great Britain (including for excise goods) will no longer be required to 'arrive' their declaration by the end of the next working day after arriving in Great Britain. For goods being entered into excise duty suspense, the entry onto the Excise Movement and Control Systems (EMCS) must be made by the time they arrive in Great Britain
  • if you are moving goods from Northern Ireland to Great Britain via Ireland, including qualifying Northern Ireland goods, you will need to comply with some Irish customs requirements to exit through a port in Ireland, and will need to check Irish customs guidance

HMRC

More information is available in the latest HMRC Customs Update. For help with your IE-GB customs clearance, get in touch with our colleagues at CustomsLink.

23 January 2024

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