Roles and responsibilities for customs declarations post-Brexit

Exporter obligations

Sending goods from Ireland to the United Kingdom (UK)

Export customs declaration

You are legally obliged, as exporter of goods to the UK, to submit an electronic export declaration to Irish customs. For more information see the Export Trader Guide.

You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

Export Safety and Security Declaration (EXS)

There is a legal requirement for an electronic customs Safety and Security (S and S) declaration in advance of export also. This is usually completed as part of the export declaration. If not, the carrier is responsible for ensuring that the Exit Summary Declaration (EXS) is submitted to Irish Customs.

Revenue recommends you visit the HMRC website for the latest information regarding HMRC requirements in the UK. 

Sending goods from Ireland to an EU Member State through the UK

Customs declaration - Transit

You are legally obliged, as exporter of goods from Ireland, through the UK, to another European Union (EU) Member State, to submit an electronic transit declaration to Irish customs.

You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

This transit declaration can include the Safety and Security (S and S) information. Therefore it is usually completed by you as the exporter or by an agent on your behalf.

Note

You must have a transit guarantee to make a transit declaration.

You can apply for approval as an authorised consignor. This allows you to complete the transit formalities at your own premises and communicate with Revenue electronically through the New Computerised Transit System (NCTS).