From 31 January 2024, certain goods will be subject to full customs control if transported directly to Great Britain from Irish ports (excluding Northern Ireland). Traders or anyone carrying cargo on their behalf should familiarize themselves with the new process.
For goods transported from Northern Ireland to Great Britain through Irish ports, they must also complete the import process:
– Ineligible goods from Northern Ireland;
– Goods subject to excise duty (alcohol, tobacco and energy products); or,
– Goods not moved directly to an Irish port after leaving Northern Ireland, for example goods stored in Ireland.
For these goods, the import requirements established in the Border Destination Movement Model must be followed.
The procedures and changes are detailed in the official document that can be consulted at this link.
Source: HMRC
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