What does transit mean?

On 15 December 2021, the UK Government announced that the new UK customs and SPS import requirements which were due to apply to imports to Great Britain from 1 January 2022 have been postponed in respect of imports of goods from Ireland. Please note that new requirements will apply for goods moving from other EU countries to Ireland via the UK Landbridge and for goods moving from the UK (excluding NI) to Ireland.

Click here for further information on how these changes may impact Irish businesses and for guidance from GOV.UK, click here.

Sending goods from Ireland to an EU Member State through Great Britain (GB): Transit is a customs special procedure used to move goods between two parts of one Customs territory through another Customs territory. It allows for the temporary suspension of duties and checks that would usually be due on import. See the scenarios for the use of the transit procedure for traders on the island of Ireland:

Sending goods from Ireland through GB to the EU26 and vice versa: For Irish Revenue guidance, click here and here.

Sending goods from Northern Ireland through GB to the EU26 and vice versaFor HMRC guidance, click here and here.

Sending goods from GB through Northern Ireland to Ireland and vice versa: For HMRC guidance, click here for Irish Revenue guidance click here.

Sending goods from Northern Ireland through Ireland to GB and vice versa: For HMRC guidance, click here. For Irish Revenue guidance click here and here.

Read our comprehensive guide to trade routes and customs paperwork article with lots more information, important actions businesses need to take and links to further support.