Importer

Bringing goods into Ireland from GB through Northern Ireland

You, or your agent, must submit an Entry Summary Declaration (ENS) and create a Goods Movement Reference (GMR) number for each movement. These should be lodged to His Majesty’s Revenue and Customs (HMRC) systems.

You should use HMRC’s Import Control System (ICS) to lodge the ENS declaration before the goods leave Great Britain (GB).

You will need:

• a Northern Irish (XI) number issued by HMRC
• or
• a European Union (EU) Economic Operators Registration Identification (EORI) issued by an EU Member State

to access the ICS.

You will need an EORI number issued by HMRC to access the Goods Vehicle Movement Service (GVMS). A unique GMR number for each goods vehicle movement through each port will be created and issued by the GVMS.

You can apply for:

• a XI EORI number through the HMRC website
• a GB EORI number through the HMRC website
• an Irish EORI number through the Revenue website.

Completing customs formalities

There are two customs clearance options when bringing goods from GB, through Northern Ireland (NI), into Ireland.

You can:

• complete the import formalities in Northern Ireland (NI)
• or
• use the transit procedure and raise a transit declaration in GB and complete the import formalities in Ireland.

Next: Bringing goods into Ireland from GB through NI, customs clearing in NI