Roles and responsibilities for customs declarations post-Brexit

  1. Overview
  2. Ferry and airline operator obligations
  3. Haulier and freight forwarder obligations
  4. Importer obligations
  5. Exporter obligations

Overview

Post-Brexit, Irish businesses will have to comply with customs obligations when moving goods to, from or through the UK. The different roles and obligations of the various players in the supply chain are outlined in this section.

Ferry and airline operator obligations

Carrying goods into Ireland from the United Kingdom (UK) 

Import Safety and Security Declaration (ENS)

As the carrier of goods you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted. This must be submitted in advance of import from the UK into Ireland. This declaration is called an Entry Summary Declaration (ENS). For more information see Import Control System (ICS) trader guide. You must ensure the S and S declaration is completed prior to the goods departing the UK.

You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

Carrying goods from Ireland to the UK

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. This must be submitted in advance of export from Ireland into the UK. This declaration is called an Exit Summary Declaration (EXS).

At export this S and S information can be combined with the export customs declaration information. The export declaration is usually completed by the exporter or their agent.

You must ensure the electronic S and S declaration is completed prior to the goods departing Ireland. 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.

Haulier and freight forwarder obligations

Bringing goods into Ireland from the United Kingdom (UK)

Safety and Security Declaration (ENS)

As the carrier of goods you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted. This must be submitted in advance of importation from the UK into Ireland. This declaration is called an Entry Summary Declaration (ENS). For more information see Import Control System (ICS) trader guide.

If you are moving goods by truck and trailer you are considered to be the carrier. You must therefore ensure that the S and S declaration is made in advance of departing the UK. You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

Revenue recommends you visit the HMRC website for the latest information regarding export requirements in the UK.

Bringing goods into Ireland from another EU Member State through the UK

Customs declaration – Transit

Your goods can move from another European Union (EU) Member State (MS) through the UK to Ireland 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.

Import Safety and Security Declaration (ENS)

As the carrier of goods you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted. This declaration, which is called an Entry Summary Declaration (ENS) must be submitted in advance of import from the UK into Ireland. For more information see Import Control System (ICS) trader guide.

The S and S declaration is required for all goods on a transit declaration. You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration. 

Sending goods from Ireland to the UK

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. This must be submitted at export from Ireland. This declaration is called an Exit Summary Declaration (EXS). At export the EXS is usually completed by the exporter or their agent, as it can be combined with their export declaration.

Note

If you are moving goods via truck and trailer you are considered the carrier and therefore you must ensure the EXS has been submitted.

If you are submitting the EXS, you will need the relevant customs software package. Alternatively, a customs broker on your behalf will need to complete the EXS.

Export Declarations

A customs declaration is required for goods exported from Ireland to the UK post-Brexit. 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 the UK.

Next: Importer obligations

Exporter obligations

Sending goods from Ireland to the United Kingdom (UK)

Export customs declaration

You are legally obliged, as exporter of goods to the UK, to submit an electronic export declaration to Irish customs. For more information see the Export Trader Guide.

You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

Export Safety and Security Declaration (EXS)

There is a legal requirement for an electronic customs Safety and Security (S and S) declaration in advance of export also. This is usually completed as part of the export declaration. If not, the carrier is responsible for ensuring that the Exit Summary Declaration (EXS) is submitted to Irish Customs.

Revenue recommends you visit the HMRC website for the latest information regarding HMRC requirements in the UK.

Sending goods from Ireland to an EU Member State through the UK

Customs declaration – Transit

You are legally obliged, as exporter of goods from Ireland, through the UK, to another European Union (EU) Member State, to submit an electronic transit declaration to Irish customs.

You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

This transit declaration can include the Safety and Security (S and S) information. Therefore it is usually completed by you as the exporter or by an agent on your behalf.

Note

You must have a transit guarantee to make a transit declaration.

You can apply for approval as an authorised consignor. This allows you to complete the transit formalities at your own premises and communicate with Revenue electronically through the New Computerised Transit System (NCTS).

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