Under the latest version of the Border Target Operating Model, the HMRC announced changes to the movements of goods between Ireland and Great Britain, requiring full customs controls for direct imports from Irish ports to Great Britain, starting from 31 January 2024. For qualifying Northern Ireland goods, no customs changes will apply, except for the goods moving from Northern Ireland to Great Britain through Irish ports meeting one of the below characteristics:

• Non-qualifying Northern Ireland goods
• Excise goods (alcohol, tobacco, and energy products)
• Goods which do not move directly to an Irish port once they have left Northern Ireland (e.g. goods which are held in storage in Ireland)

For these goods the new import requirements outlined in the Border Target Operating Model will apply.

What to prepare to move goods from 31 January 2024

• If moving qualifying Northern Ireland goods, you should confirm this to your carrier
• Register for a GB Economic Operators Registration and Identification (EORI) number if not done yet
• Make sure you have access to Customs Declaration Service (CDS), as import declarations will need to be made through the CDS
• If your goods are being moved through Roll on Roll off (RoRo) ports in Great Britain, make your customs declarations before the goods depart from Ireland, by following the Goods Vehicle Movement Service (GVMS) processes
• Hauliers moving goods on your behalf will need to register for GVMS, and you will need to provide the Movement Reference Number (MRN) from your declarations to the person moving your goods in order for them to be able to generate a Goods Movement Reference (GMR). Hauliers must provide a GMR for all lorries and trailers moving directly from Ireland
• At inventory-linked ports or other locations, the haulier moving the goods on your behalf will need to follow standard processes to ensure your goods follow all the customs procedures and are cleared before they can be released to free circulation in Great Britain
• Businesses that submit a full import declaration or simplified frontier declaration on CDS for goods traveling from Ireland to Great Britain, including excise goods, are no longer obligated to "arrive" their declaration by the end of the next working day after reaching Great Britain. In the case of goods entering excise duty suspense, it is now required to make an entry onto the Excise Movement and Control Systems (EMCS) by the time they reach Great Britain.
• If moving goods from Northern Ireland to Great Britain via Ireland​, including qualifying Northern Ireland goods,​ compliance to some Irish customs requirements is necessary to exit through a port in Ireland, and will need to check Irish customs guidance

Should you have any questions on the new customs requirements or want to know more about our customs management solutions, please contact us here.