A Guide to Trade Routes and Customs Paperwork

In this article businesses can find out about important trading requirements, trade information and read useful FAQs for cross-border trade in Ireland and Northern Ireland.

Contents

Introduction

Trade routes are the journey of your product, i.e., where it leaves and where it travels too, considering all jurisdictions or customs territories along the way.

Trade between Ireland and Northern Ireland

There are no customs requirements for goods moving in either direction between Ireland and Northern Ireland. Business who trade with Great Britain should be aware that they may face customs requirements when importing or exporting.

Trade between Northern Ireland and GB

Since January 2021 under the Northern Ireland Protocol, businesses importing goods into Northern Ireland from Great Britain have faced customs requirements. Whilst the exact requirements vary depending on the goods being imported, typically this has involved the completion of customs declarations, and if the goods are "At Risk" the payment of tariffs due upon import. 

The Windsor Framework has introduced changes to goods movements. regarding the movement of goods. However, there will continue to be Unfettered Market Access (no customs requirements) for Northern Irish businesses who are moving goods to Great Britain.

The Windsor Framework also includes the introduction of a red lane and a green lane for goods movements. For more information about what this will mean for your business please see here: Red and Green Lanes

In addition to the introduction of red and green lanes the Windsor Framework also includes the introduction of a variety of schemes designed to support businesses trade. These schemes include: The UK Internal Market Scheme and Duty Reimbursement Scheme. More information about these schemes can be found here: Trade in goods, customs and the Windsor Framework - Cross-Border Trade Hub (intertradeireland.com)There is a phased implementation of the Windsor Framework for a detailed timeline please see the following: Article: Trading in Northern Ireland, and the Windsor Framework (intertradeireland.com)

Businesses in Northern Ireland can find further information regarding trading with Great Britain here: https://www.gov.uk/guidance/trading-and-moving-goods-in-and-out-of-northern-ireland

Parcel Movements

From 30 September 2024, a new set of arrangements for the movement of parcels will apply. More information can be found here: Sending parcels to and from Northern Ireland - GOV.UK (www.gov.uk)

Trader Support Service (TSS)

Businesses importing goods into Northern Ireland should continue to make use of the Trader Support Service (TSS). The TSS is a free-to-use portal designed to support businesses in Northern Ireland complete customs declarations when importing goods from GB.

Next steps

1. If eligible, businesses should ensure that they register for the new UK Internal Market Scheme.
2. For goods that are deemed "At Risk" of entering the EU, though stay within Northern Ireland, businesses should register with the new duty reimbursement scheme which launched on 30 June 2023 to reclaim EU duties paid.

3. Businesses should continue to use the TSS to complete supplementary declarations on goods imported from GB. These should be completed by the fourth working day of the month following the import of goods.

4. Businesses should ensure they are familiar with the latest publications regarding the Windsor Framework.