Is the buyer or the seller responsible for completing customs declarations, transporting goods and paying duty?

Ireland and Northern Ireland: The responsibility for completing customs export and import declarations along with the payment of duty lies with the exporter/importer of record. The party who is classed as the exporter/importer of record will be determined by the choice of Incoterm.

For more information about Incoterms see our comprehensive guide to Incoterms article with lots more information, important actions businesses need to take, and links to further support. Alternatively, access our Chat Bot where you may be able to receive specialist consultancy advice from an approved InterTradeIreland service provider.