The United Kingdom (UK) is no longer a member of the European Union (EU). From 01 January 2021, Irish businesses have to comply with customs obligations when moving goods to, from or through Great Britain (GB).

A Trade and Cooperation Agreement between the EU and the UK has been agreed and was provisionally implemented from 01 January 2021. Following consent by the European Parliament, the Agreement entered into force on 01 May 2021.


The roles and responsibilities for exporters outlined in this section apply to trade in goods with GB only. They do not apply to trade with Northern Ireland (NI).

You will find further information about trade with Northern Ireland in Brexit information for businesses trading with Northern Ireland.

Next: Sending goods from Ireland to an EU Member State through Great Britain (GB)