Air and sea carriers (other than ferries)

  1. Overview
  2. Carrying goods into Ireland from Great Britain (GB)
  3. Carrying goods from Ireland to Great Britain (GB)

Carrying goods from Ireland to Great Britain (GB)

Export 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, to Irish Customs. This must be submitted prior to export from Ireland. This declaration is called an Exit Summary Declaration (EXS).

At export this S and S information can be combined with the export customs declaration information. The export declaration is usually completed by the exporter or their agent.

If the S and S information is not included in the export declaration, you must submit the electronic declaration to Irish Customs.

To do this you must use a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.


The Automated Export System (AES) went live on 21 March 2023. It replaced the Automated Entry Processing (AEP) and eManifest systems for the processing of export declarations. For more information see, the new process flow to confirm the exit of goods from the EU.

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


UK requirements for imports from Ireland are being introduced from 31 January 2024, for details see the schedule for introduction.