New customs requirements for goods moving from Northern Ireland to Great Britain through Ireland from 31 January 2024

02/02/2024

From 31 January 2024 new customs requirements have come in force for goods moving from Northern Ireland to Great Britain through Ireland.

In accordance with details that have been published in the Border Target Operating Model back in August 2023, certain goods, when imported from Ireland into the Great Britain will be subject to a full customs controls effective from 31st ‌‌ ‌‌‌‌‌January 2024.

Since January 31st, 2024, new customs requirements apply to goods moving from Northern Ireland (NI) to Great Britain (GB) through the Republic of Ireland. Here's a brief summary to keep you up to date with the recent changes:

Under the new regulations, all goods that are coming to the United Kingdom (UK) from Ireland and the rest of the EU (European Union) will be divided into the following categories - Qualifying Northern Ireland Goods and Non-Qualifying Northern Ireland Goods. There might also be identified a separate category - Goods Moving for Avoidance Purposes, and we will look at this category separately.

Qualifying Northern Ireland Goods:

No import declarations needed: These goods meet specific criteria and move directly from NI to GB without undergoing further processing or storage in Ireland. You can find details on qualifying goods on the UK government website.

Criteria for qualifying goods:

Goods originating in Northern Ireland.

Not processed or altered in Ireland.

Only moving through Ireland, i.e. not to be stored or sold in Ireland.

Accompanied by appropriate commercial documentation.

Goods Movement Reference (GMR) : All hauliers moving goods through Irish ports to Great Britain, including qualifying goods, would require a GMR. This is something that can be obtained online through the Goods Movement Record (GMR) System.

Commercial evidence and travel document might be requested : Hauliers might need to provide evidence (like invoices) confirming the goods qualify and a travel document showing their direct movement.

Non-Qualifying Northern Ireland Goods:

Full import declarations required: If your goods do not meet the criteria for "qualifying" status, they will require full import declarations when entering Great Britain from Ireland. This means they will be subject to customs checks and may incur duties or taxes.

Examples of non-qualifying goods:

Goods originating outside the UK.

Goods processed or altered in Ireland.

Goods intended for sale or storage in Ireland.

Excise goods like alcohol, tobacco, and energy products.

Goods Moving for Avoidance Purposes:

Full import declarations required: This applies if goods are routed through Ireland to avoid UK customs checks, regardless of their origin.

We hope this helps, if just a little, to understand what the new rules mean for you and your business. However, please keep in mind that this information is for general guidance only and may be subject to change. It is always best to consult with a customs agent or relevant authority for the latest and most specific information regarding your specific situation.

If you have any questions related to the registration of your new business entity (LTD Company or LLP) anywhere within the UK – either in England and Wales, Scotland or Northern Ireland, feel free to get in contact with our team of professional consultants. We will be happy to guide you thought the intricacies of the corporate, legislative and paperwork requirements for business registration across the UK.

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