Exporter
Sending goods from Ireland to Great Britain (GB)
Export customs declaration
You are legally obliged, as exporter of goods to Great Britain, to submit an electronic export declaration to Irish Customs. You will find further information in:
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. 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 when bringing goods into GB.
Pre-Boarding Notification (PBN)
If you send goods from Ireland to GB using a RoRo ferry service (accompanied or unaccompanied), a PBN must be submitted to Irish Customs. This notification must be submitted in advance of the goods leaving Ireland.
The haulier is responsible for ensuring that the PBN is submitted using information provided by the exporter. However, the PBN may be created by anyone in the supply chain that has the required information. Only one PBN should be created per vehicle irrespective of the number of consignments in the vehicle.
Note
Vehicles will not be allowed to board ferries in Ireland bound for GB without a valid PBN.
Next: Sending goods from Ireland to Great Britain (GB), through Northern Ireland (NI)