Bringing goods into Ireland from GB through NI, customs clearing in NI
You must always submit an Entry Summary Declaratition (ENS) and create a Goods Movement Reference (GMR) before your goods leave Great Britain (GB).
If you decide to customs clear all goods in Northern Ireland (NI), you should complete your customs formalities by using the HMRC Customs Declaration System (CDS). The CDS is the customs declaration platform for lodging import declarations and you can access this by using the relevant software.
Correct use of the CDS will ensure that goods will be released to free circulation in the EU on completion of the customs formalities. This includes the payment of import duties and VAT, where these apply. Your goods can then move freely to their destination anywhere on the island of Ireland, without the need for further customs formalities.
You, or the person responsible for the movement of the goods, should submit a NI import declaration. You can submit this on the CDS using the relevant software or using the services of a customs clearance agent who has access to HMRC systems.
Irish EORI numbers are not currently recognised on the CDS. A GB EORI number can be obtained from HMRC. If you do not have a GB EORI number, you can enter the name and address of the Irish importer in the relevant fields on the CDS.
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