Summary
The following goods will require an ENS declaration when moved from Northern Ireland to Great Britain from 31st January 2025 -
- goods under a custom’s special procedure
Customs special procedures allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension - goods in authorised temporary storage
An approved storage location situated within the appointed area of an approved port or airport where chargeable goods imported into the United Kingdom (UK) are held until they are released to free circulation, placed under a customs procedure or re-exported - goods which are moved from Northern Ireland and do not merely pass through Ireland before entering Great Britain
- goods indirectly exported from the European Union to Great Britain via Northern Ireland which do not meet the definition of qualifying Northern Ireland goods when in Northern Ireland
Full HMRC announcement
As part of our Northern Ireland updates at recent NI JCCC meetings, we mentioned that we will write out to businesses that move non-qualifying Northern Ireland goods from Northern Ireland to Great Britain to tell them about a new safety and security requirement that will be coming into effect from 31 January 2025.
We can now update you with specific information about this communication to these businesses.
From 31 January 2025, a business moving non-qualifying Northern Ireland goods will be required to submit an entry summary declaration prior to the goods arriving in Great Britain on the following routes:
- Northern Ireland to Great Britain
- Northern Ireland to Great Britain via Ireland
- European Union to Great Britain via Northern Ireland
The requirement for an entry summary declaration is in addition to the existing requirement for an import and export declaration for non-qualifying Northern Ireland goods moved from Northern Ireland to Great Britain.
Which goods will require entry summary declarations?
There is no requirement for entry summary declarations for qualifying Northern Ireland goods, which will continue to benefit from unfettered access arrangements. Businesses can move qualifying goods directly from Northern Ireland to Great Britain without customs or other controls, with extremely limited exceptions. This means the vast majority of goods moving from Northern Ireland to Great Britain will not require entry summary declarations.
The following goods will require entry summary declarations from 31 January 2025:
- goods under a custom’s special procedure
- goods in authorised temporary storage
- goods which are moved from Northern Ireland and do not merely pass through Ireland before entering Great Britain
- goods indirectly exported from the European Union to Great Britain via Northern Ireland which do not meet the definition of qualifying Northern Ireland goods when in Northern Ireland
Safety and Security Declarations on imports into GB from the EU (S&S GB) are required at the end of January 2025.
