Article: 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 long-distance logistical routes used for the commercial transport of cargo. In this article businesses can learn more about various trade routes and read useful FAQs for cross-border trade between Ireland and Northern Ireland.  

Trade between Ireland and Northern Ireland

As with trade moving across the border between Northern Ireland and Ireland, there will be no customs requirements for goods moving directly between Northern Ireland and the rest of the EU. This also applies to goods that are moving from Northern Ireland via Ireland to another EU member state.

However, whilst there are no customs requirements for moving goods between Northern Ireland and the EU, businesses should ensure that they are aware if they are required to complete Intrastat declarations for these goods movements.

Intrastat is a system used by the EU to collate statistics on trade between different member states. Whilst not a member of the EU as Northern Ireland has access to the EU Single Market for Goods there will be a requirement for businesses in Northern Ireland to complete Intrastat declarations should certain thresholds be met.

The Intrastat thresholds are as follows:

• Arrivals: More than £500,000 worth of goods from the EU into Northern Ireland.
• Despatches: Moves more than £250,000 worth of goods from Northern Ireland to the EU.

UK Trade Info has information on how to register to submit Intrastat declarations.

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 upon import. 

The Windsor Framework has announced some updates regarding the movement of goods. From September 2023 a red lane and a green lane will be introduced for goods movements. Goods which are bound for Northern Ireland only will be able to avail of the green lane. Whilst goods destined for Ireland or deemed to be “At Risk” of entering Ireland will enter via the red lane.

As part of the Windsor Framework, there will be more reliance placed on live data sharing instead of customs declarations. Businesses that import goods into Northern Ireland which are "Not at Risk" will be able to avail of a new UK internal market scheme. Once registered for this scheme businesses will be able to use the green lane and will no longer be required to pay tariffs, complete customs declarations, or provide confirmation of the country of origin.

The current grace period for parcels will remain in place meaning that for now there will be no customs requirements on parcels being imported into Northern Ireland. From October 2024 B2B parcels entering Northern Ireland from GB will enter via the green lane. 

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. 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.

2. If moving goods that are "Not at Risk", and not already registered, businesses should apply for authorisation to use the UK Trader Scheme. GOV.UK have information on how to apply for the UK Trader Scheme.

3. Businesses should continue to check for updates regarding the Windsor Framework.

Trade between Ireland and GB