Haulier and freight forwarder
Carrying goods from Ireland to another EU Member State through Great Britain
Customs declaration - transit
Your goods can move from Ireland through Great Britain (GB) to another European Union (EU) Member State (MS) on a transit declaration. In this case the driver must have a physical copy of the Transit Accompanying Document (TAD). The TAD must contain the unique Master Reference Number (MRN) for that movement.
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 transit 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 on board the vehicle.
If the S&S information is not included in the transit 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 can complete this.
Pre-Boarding Notification (PBN)
If you carry goods through GB to another EU Member State 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.
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 also have to lodge an Exit Summary Declaration to HMRC to complete the formalities in GB. As the carrier of goods, must check you have the paperwork you need to cross the border between GB and the EU. To access these systems you will need a UK EORI.
You will find useful information about this in the following websites:
Import Safety and Security Declaration (ENS) for re-entry to EU
As the carrier of goods, you are legally obliged to ensure an Entry Summary Declaration (ENS) is submitted for all goods on board the vehicle. This must be submitted to another EU MS customs system, in advance of departure from GB. You must use a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.
This declaration is called an Entry Summary Declaration (ENS). You will find more information in Useful links for operators moving goods to, from or through GB.
Note
The ferry companies with services to Netherlands and Belgium have advised they will complete the ENS for re-entry to those Member States.
Next: Moving 'Piggyback' trailers and creating a Pre-Boarding Notification (PBN)