Roles and responsibilities for customs declarations post-Brexit

Importer obligations

Bringing goods into Ireland from the United Kingdom (UK)

Import customs declaration

You are legally obliged, as importer of goods from the UK, to submit an electronic import declaration to Irish customs. For more information see the Import 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.

Import Safety and Security Declaration (ENS)

There is a legal requirement for a customs Safety and Security (S and S) declaration in advance of import also. The carrier is responsible for this Entry Summary Declaration (ENS). For more information see Import Control System (ICS) trader guide. Accordingly, you, the importer must ensure that the carrier of your goods is aware of their responsibilities for this declaration. Failure to do so will lead to delays.

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

Customs declaration - Transit

There is a legal requirement for a transit declaration where goods are moving from another European Union (EU) Member State (MS) through the UK to Ireland. The exporter of the goods in the other EU MS will electronically submit this declaration.

There is a legal obligation on you, as importer of the goods, to close the electronic transit declaration correctly at the destination in Ireland.

Import Safety and Security Declaration (ENS)

There is a legal requirement for an electronic customs Safety and Security (S and S) declaration called an Entry Summary Declaration (ENS) to be submitted. For more information see Import Control System (ICS) trader guide. This must be submitted prior to the goods departing the UK.

You must ensure that the carrier of your goods is aware of their responsibilities for this declaration or it will lead to delays.

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