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 trade between Northern Ireland, Ireland and Great Britain.

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. 

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. These changes are being phased in between 2023 and 2025. A detailed timeline of these changes can be found here: Article: Trading in Northern Ireland, and the Windsor Framework.

The Windsor Framework also includes the introduction of a Red and a UK Internal Market Lane  for goods movements. For more information about what this will mean for your business please see here: Red and UK Internal Market Lane

Additionally, 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.

Parcel Movements

From 31 March 2025, a new set of arrangements for the movement of parcels will apply. More information can be found here: Understanding customs changes when moving parcels into Northern Ireland. 

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.

The TSS has recently been extended until the end of 2025.

Next steps

1. If eligible, businesses should ensure that they register for the 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.

Trade between Northern Ireland and Rest of World

Businesses importing goods directly from a country outside of the UK or the EU will continue to face customs requirements when importing into Northern Ireland which must be completed through the Customs Declaration Service, CDS. More information can be found here: Trading and moving goods in and out of Northern Ireland - GOV.UK (www.gov.uk)

Trade between Ireland and Rest of World

As with trade between Northern Ireland and the Rest of the World businesses in Ireland who are importing goods directly from a country outside of the European Union will be required to complete customs declarations and pay any applicable tariffs. More information about importing goods into Ireland can be found here: A Traders Guide to Customs Import Procedures (revenue.ie)

Further information

Useful links

• GOV.UK:

Information about how to get an EORI number in Northern Ireland

Information on the new computerised transit system

Check when you can account for import VAT on your VAT Return

Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU

Northern Ireland Online Tariff: Look up commodity codes, duty and VAT rates - GOV.UK

Check if you need to declare goods you bring into or take out of the UK

Guidance on importing live animals or animal products

Comply with UK REACH: submit and manage chemical registrations and notifications

Find out what types of Authorised Economic Operator status you can apply for

Apply to delay or pay less duty on goods you import to process or repair

Trading and moving goods in and out of Northern Ireland

Apply to access Customs Handling of Import and Export Freight

Register to make an entry summary declaration in Northern Ireland

Movement Assistance Scheme: get help with moving agrifood goods to Northern Ireland

Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland

The Green Lane pdf

The Windsor Framework - further detail and publications

Trading and moving goods in and out of Northern Ireland

• Other resources

Customs implications of trade with Great Britain (revenue.ie)

A Traders Guide to Customs Import Procedures (revenue.ie)

Customs implications of trade with Great Britain (revenue.ie)

HMRC email updates, videos and webinars about importing and exporting

DAERA-NI: Introduction to importing animals and animal products

DAERA-NI: Guidance for the Collection and Movement of SPS Goods from Great Britain to Northern Ireland through Groupage

Webinars about border requirements and moving goods between Great Britain and the EU.

Find out more about trade with the UK as a business based in the EU.

Information regarding international data transfers and GDPR legislation. 

What EU citizens need to do if they are working in GB.

 

 

Prepared by the InterTradeIreland Trade Hub Team 

Article reviewed: September 2024