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 due upon import. 

The Windsor Framework has introduced changes regarding the movement of goods. This includes the introduction of a red lane and a green lane 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.

Due to a phased implementation approach of the Windsor Framework, the full "green lane" will take effect from September 2024 for the movement of all goods between Great Britain and Northern Ireland. However, the new UK Internal Market Scheme (UKIMS) will launch on 30 September 2023, replacing the UK Trader Scheme. If eligible, businesses should ensure that they apply to register for this new scheme as a priority. 

As part of the Windsor Framework, there will be more reliance placed on live data sharing instead of customs declarations.

Businesses that move goods through the "red lane", but whose goods do not subsequently enter the EU, will be able to make use of the new duty reimbursement scheme that will allow traders to reclaim EU duty paid on goods that can be shown not to have entered the EU. The duty reimbursement scheme launched on 30 June and can apply to goods moved since 2021. Find out how to claim by visiting the guidance on GOV.UK.

From 30 September 2024, a new set of arrangements for the movement of parcels under the Windsor Framework will apply, which provides a durable basis on which to enable consumers to send and receive parcels as they do today, alongside parcel operators sharing standard commercial data with HMRC. As of that point, the same “green lane” arrangements as are applied for freight movements will also apply for parcel consignments moved between businesses. The Government will continue to work closely with parcel operators to develop these arrangements and provide support in preparing for them, including further guidance later this year.

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.

Trade between Ireland and GB