Haulier and freight forwarder

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 completed by the exporter or their agent, as it can be combined with their export declaration.

If you are moving goods using a RoRo service (accompanied), you are considered the carrier. Therefore you must ensure the EXS has been submitted for all goods onboard the vehicle.

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.

If you are moving goods using a RoRo ferry service (unaccompanied), the ferry service operator is considered the carrier. The operator is legally obliged to ensure the EXS is submitted for all unaccompanied goods on board. Other parties in the supply chain may complete this.

Export declarations

A customs declaration is required for goods exported from Ireland to Great Britain (GB). 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 GB.

Pre-Boarding Notification (PBN)

If you carry goods from Ireland to GB via 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.


Vehicles will not be allowed to board ferries in Ireland bound for GB without a valid PBN.

Requirements while travelling through Great Britain (GB)

All hauliers are expected to register with HMRC for a UK EORI number. You can do this in Get an EORI number UK. You will need to have the UK EORI number of the person to whom the goods are being delivered in the UK. This may be required by the UK Border Force.

From 31 October 2024, you will also have to lodge an Entry Summary Declaration to HMRC to complete the formalities in GB.


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

Next: Carrying goods from Ireland to another EU Member State through Great Britain