Roles and responsibilities for customs declarations post-Brexit

Haulier and freight forwarder obligations

Bringing goods into Ireland from the United Kingdom (UK)

Safety and Security Declaration (ENS)

As the carrier of goods you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted. This must be submitted in advance of importation from the UK into Ireland. This declaration is called an Entry Summary Declaration (ENS). For more information see Import Control System (ICS) trader guide.

If you are moving goods by truck and trailer you are considered to be the carrier. You must therefore ensure that the S and S declaration is made in advance of departing the UK. 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.

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

Bringing goods into Ireland from another EU Member State through the UK

Customs declaration - Transit

Your goods can move from another European Union (EU) Member State (MS) through the UK to Ireland on a transit declaration. In this case the driver must have a physical copy of the Transit Accompanying Document (TAD). The TAD must contain the unique Master Reference Number (MRN) for that movement.

Import Safety and Security Declaration (ENS)

As the carrier of goods you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted. This declaration, which is called an Entry Summary Declaration (ENS) must be submitted in advance of import from the UK into Ireland. For more information see Import Control System (ICS) trader guide.

The S and S declaration is required for all goods on a transit declaration. 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. 

Sending goods from Ireland to the UK

Safety and Security Declaration (EXS)

As the carrier of goods you are legally obliged to ensure an electronic  customs Safety and Security (S and S) declaration is submitted. This must be submitted at export from Ireland. This declaration is called an Exit Summary Declaration (EXS). At export the EXS is usually completed by the exporter or their agent, as it can be combined with their export declaration. 

Note

If you are moving goods via truck and trailer you are considered the carrier and therefore you must ensure the EXS has been submitted.

If you are submitting the EXS, you will need the relevant customs software package. Alternatively, a customs broker on your behalf will need to complete the EXS.

Export Declarations

A customs declaration is required for goods exported from Ireland to the UK post-Brexit. The exporter is responsible for ensuring that the declaration is completed.

Revenue recommends you visit the HMRC website for the latest information regarding HMRC requirements when bringing goods into the UK. 

Next: Importer obligations