Do I need customs paperwork when moving goods on the island of Ireland?

The Protocol on Ireland and Northern Ireland has confirmed that goods can continue to move freely – without customs controls or tariffs.

I have been buying goods from supplier in Great Britain but I’ve never completed any customs paperwork; should I have done?

There may be legitimate reasons why you have not been asked to complete any import customs paperwork for goods that you have received from your suppliers in Great Britain. This could be as a result of the Incoterms under which your goods have been supplied to you or due to the method your goods have been delivered to you, i.e. via a Fast Parcel Operator rather than through a Freight Forwarder.

If the Incoterms agreed with your supplier means that they are responsible as the ‘importer’ for completing the import obligations in Northern Ireland, you will not be required to complete any customs paperwork or pay any applicable tariffs as the goods are considered as being in ‘Free Circulation’ at the point they are handed over to you.

If the consignments you purchase have been shipped via a Fast Parcel Operator (FPO), there has been no requirement to complete import declarations or pay duty on these shipments since the 1st of January 2021. This will, however, change for ‘At Risk’ B2B commercial consignments on the 31st of March 2025.

If you are unsure if either of the above apply, it is suggested that in the first instance you speak directly to your suppliers. You may also wish to consider signing up for the Trader Support Service and applying for the UK Internal Market Scheme which will, if they are eligible, allow you to declare future consignments as ‘Not At Risk’ of entering the EU Single Market.

My supplier in Great Britain says they do not need to provide me with a Commercial Invoice for the goods I purchase from them. Is this correct?

There are no export declaration requirements on GB to NI movements and no legal requirement for your supplier in GB to provide you with a commercial invoice, however, in order for you to meet your obligations under the Windsor Framework / Ireland Northern Ireland Protocol, you are required to complete an import declaration for these consignments in Northern Ireland and the information you are required to provide – such as item description, values, weights, commodity codes and country of origin – would typically be found in a commercial invoice.

Whilst they are not obliged to provide a Commercial Invoice, you could possibly explain to them that under the Windsor Framework, there is a legal requirement for the party identified under the Incoterms as the ‘importer’ / ‘declarant of record’, to complete digital customs import declarations for all ‘commercial’ movements from Great Britain to Northern Ireland, and that the information required to complete these Declaration includes the (ten-digit) Commodity Code and Country of Origin for each item shipped, the gross and net weight of each item and the number of and type of packaging used; for example, pallet(s), box(es), bulk load etc.

The easiest way for a GB supplier to provide this information to the ‘importer’ is by providing them with a Commercial Invoice and Packing List for each order.

Article revised by the Trade Hub Team: January 2024