How to move goods from Great Britain to Northern Ireland: step-by-step
This checklist covers customs requirements for NI businesses buying goods from GB.
If you move goods from Great Britain to Northern Ireland, there are rules that you must follow.
- 1
Prepare to trade: Register for the Trader Support Service
The Trader Support Service provides free training and 91Ï㽶»ÆÉ«ÊÓƵ to help your business make declarations for goods moving from Great Britain to NI.
The Trader Support Service enables you to:
- complete declarations without the need for specialist advice or software
- get information and advice about moving goods between Great Britain and Northern Ireland through free online courses and training materials
- access help and 91Ï㽶»ÆÉ«ÊÓƵ through a dedicated contact centre.
The service uses the information you provide to submit customs and safety and security
declarations on your behalf. - 2
Prepare to trade: Apply for XI and GB EORI numbers
You will need both a GB EORI number and an XI EORI number if you buy from Great Britain. You can apply for a GB EORI number and an XI number at the same time.
If you move goods between Great Britain and Northern Ireland, and you do not already have an EORI number you should apply for one now.
You need an EORI number that starts with XI to:
- move goods between Great Britain and Northern Ireland
- move goods between Northern Ireland and non-EU countries
- make a declaration in Northern Ireland
- get a customs decision in Northern Ireland
- 3
Prepare to trade: Register for the UK Trader Scheme
The Trader Support Service provides free training and 91Ï㽶»ÆÉ«ÊÓƵ to help your business make declarations for goods moving from Great Britain to NI.
Even if you are not sure whether you will buy from GB soon, it is worth registering just in case. - 4
Purchase goods: Agree Incoterms with supplier
Incoterms describes who is the 'responsible party' for the tasks, risks and costs, which includes the completion of declarations associated with delivering goods.
- 5
Purchase goods: Check that goods are not prohibited or restricted
Prohibited and restricted goods include plants and animal products. Additional certification is required and only authorised traders can move these goods from Great Britain to Northern Ireland.
Understand the procedures for moving:
- 6
Purchase goods: Check regulations that apply to your goods
Manufactured goods brought into NI must meet EU regulations. The importer is responsible for ensuring these goods comply with EU standards.
Read more about placing manufactured goods on the market in Northern Ireland.
- 7
91Ï㽶»ÆÉ«ÊÓƵ goods: Update Trader Support Service
The 'responsible party' and the carrier must update the Trader Support System with movement and consignment details, generating Entry Summary Declarations (ENS) and Simplified Frontier Declarations (SFD).
- 8
91Ï㽶»ÆÉ«ÊÓƵ goods: Update Goods Vehicle Movement Service (GVMS)
Entry summary declarations (also known as ENS) and simplified frontier declarations (SFD) references allow the carrier to generate a goods movement reference via the goods vehicle movement service (GVMS), permitting the haulier to board a ferry, where consignments are risk assessed.
- 9
91Ï㽶»ÆÉ«ÊÓƵ goods: Arrival at NI port
On arrival in NI, the goods vehicle movement service (GVMS) system automatically issues a ‘Goods Cleared’ notification if no checks are required or after checks have been successfully completed.
- 10
Goods delivered: Complete Supplementary Declarations
The 'responsible party' updates the Trader Support Service with additional shipment and consignment information. If duty payment is required, it is calculated at this stage.
Read more about making an export supplementary declaration and making an import supplementary declaration.
- 11
Goods delivered: Evidence and Duty
The 'responsible party' pays ‘at risk’ tariffs if due, waives the duty through ‘de minimis’ state aid or provides and maintains evidence where no duty payment is required
.