Customs Clearance UK to Ireland: Exports, Imports and ENS

Customs clearance from the UK to Ireland: how it works

Since Ireland is an EU member state and Great Britain is outside the EU, goods crossing the Irish Sea are exported from the UK and imported into the EU. GOV.UK states that you need an EORI number starting with GB to export goods from England, Wales or Scotland, and that the person or business receiving the goods may need to make an import declaration in their country.

In practice the movement has four parts:

• UK export formalities in CDS, filed by the exporter or by a customs agent on their behalf.
• Movement control through the Goods Vehicle Movement Service (GVMS) where the port requires it.
• EU safety and security data in the form of an entry summary declaration (ENS) lodged in ICS2.
• Irish import clearance with the Irish Revenue Commissioners, where electronic systems such as the Automated Import System (AIS) are used.

Exporting from Great Britain to Ireland: export declaration in CDS

GOV.UK explains that when you move goods out of the UK you can use an export declaration in place of an exit summary declaration; this is called a combined export declaration. If you make an export declaration, you do not need a separate exit summary declaration. If the movement needs an exit summary declaration but no export declaration, you submit that separately in CDS.

You can submit the declaration yourself or arrange for a third party, such as a customs agent, to submit it on your behalf. You need access to CDS and compatible software. The declaration needs details of the consignor and consignee, the goods, their commodity code and customs value, and the transport arrangements.

Documents to have ready

• Commercial invoice and packing list showing the Irish consignee.
• Commodity code and customs value for each item.
• Your GB EORI number (and the consignee's EU EORI number if available).
• Any licence or certificate required for your goods; GOV.UK lists restricted categories such as animal products, plants, chemicals and F-gases.
• Transport details: carrier, vehicle and trailer registration, port of departure.

GMR and GVMS: Holyhead, Liverpool, Fishguard and Pembroke

The GVMS combines the declaration references for a vehicle into a single goods movement reference (GMR). GOV.UK says that for Great Britain to EU movements through GVMS locations, a GMR is needed for all movements and it must be in place before the vehicle attends the port of departure. Before the goods arrive at the departure port, the trader must give the haulier the movement reference numbers from the export declarations.

GOV.UK lists, for RoRo exports, carriers at certain ports where the export declaration must be submitted as arrived before the goods start their journey. The list includes:

• Birkenhead (Stena Line)
• Fishguard (Stena Line)
• Heysham (Stena Line or CLdN)
• Holyhead (Irish Ferries or Stena Line)
• Liverpool (Stena Line or CLdN)
• Pembroke (Irish Ferries)

For the other direction, GOV.UK says that Fishguard, Heysham, Holyhead, Liverpool and Pembroke are among the ports where you must always use GVMS for RoRo movements into Great Britain. Ports and carrier lists change, so check the current GOV.UK list before booking. For a step-by-step explanation of the reference itself, see our guide to the GMR number and GVMS.

ENS for Ireland: ICS2 and the entry summary declaration

An entry summary declaration (ENS) is the pre-arrival safety and security declaration. GOV.UK describes ICS2 as the safety and security declaration system for movements into Northern Ireland and the European Union, and lists Great Britain to the EU among the routes in its guidance. Check the current GOV.UK page for the conditions that apply to your business. The Irish Revenue Commissioners list ICS2 among their customs electronic systems.

Agree in writing with your haulier or carrier who files the ENS, so that the same consignment is not declared twice (GOV.UK gives the same warning for Great Britain, where the carrier is responsible and may use a customs agent). Our article on the ENS declaration explains the concept; note that the GB-side rules it describes apply to goods entering Great Britain.

Import duty UK to Ireland: Irish import declaration and VAT

On arrival in Ireland the goods are imported into the EU. Customs duty and import VAT are determined under EU and Irish rules, depending on the commodity code, customs value and origin. The Irish Revenue Commissioners publish their customs guidance and list the Automated Import System (AIS) among the electronic systems used for import declarations. Check the EU TARIC tariff for the duty applicable to your commodity code.

On the UK side, GOV.UK explains that exports from Great Britain may be VAT zero rated only if the conditions in VAT Notice 703 are met in full, which includes holding valid proof of export. Keep the export declaration output and transport evidence with your sales records.

Importing from Ireland to Great Britain

Goods moving from Ireland to England, Scotland or Wales need an import declaration in CDS. You need a GB EORI number, the commodity code and the customs value of the goods. GOV.UK notes that you can hire a transporter or customs agent to make the declarations.

An entry summary declaration is also needed for goods entering Great Britain. GOV.UK says you can submit it up to 200 days in advance, and that the carrier is responsible for making sure it is submitted. GOV.UK says that including the entry summary declaration movement reference number in the GMR is optional. For the GMR itself, GOV.UK says it is needed for all EU to Great Britain movements through GVMS locations.

If your business is VAT registered in the UK, you may be able to account for import VAT on your VAT Return instead of paying it upfront. Businesses without a UK establishment need someone to deal with customs for them and must instruct that person to select postponed VAT accounting. Read more in our postponed VAT accounting guide and the GOV.UK page on when you can account for import VAT.

Northern Ireland is not the Republic of Ireland

Many searches mix up the two. Northern Ireland is part of the UK. GOV.UK says that an exit summary declaration is not needed when goods go from Great Britain to Northern Ireland, and that a GMR is needed for all Great Britain to Northern Ireland movements through GVMS ports. For these movements entry summary declarations for Northern Ireland are made in ICS2. See our separate guides on the Windsor Framework and Northern Ireland.

Transit and goods moving through Great Britain

If goods are moving to or from Ireland through Great Britain towards another EU country, a transit movement may be involved. GOV.UK says that transit movement reference numbers must be added to the GMR at GVMS locations when goods move into the UK under the Common Transit Convention. Eligibility for a particular route should be checked against the GOV.UK transit guidance before you book, as the rules depend on the goods and the route. Our guide to T1 transit documents explains the basics.

Returned goods relief for Ireland

Goods sent to Ireland and later returned may qualify for relief. For re-imports into the EU, GOV.UK states that the goods must be re-imported in an unaltered state (apart from maintenance), must not have been upgraded to increase their value, and must be re-imported within 3 years of the date of export. The GOV.UK page links to the Irish conditions. For the UK side and repairs, see our returned goods relief guide.

Using a customs agent for Ireland shipments

One consignment generates declarations in two jurisdictions, which is why many traders use a customs agent. Easy Clearance is a customs agency registered for CDS with a UK EORI number. We can prepare the UK export declaration and GMR data and coordinate the references the haulier needs. For the Irish import, you will need an appropriate representative or importer on the Irish side. Prices are on our pricing page.

Frequently asked questions

Do I need a customs declaration to send goods from Great Britain to the Republic of Ireland?

Yes. Ireland is in the EU, so goods leaving England, Scotland or Wales for Ireland are exported from the UK. An export declaration (or at least an exit summary declaration) is made in the Customs Declaration Service, and the goods then need an import declaration in Ireland.

Is Ireland the same as Northern Ireland for customs?

No. The Republic of Ireland is an EU member state. Northern Ireland is part of the UK and GB to Northern Ireland movements follow separate rules under the Windsor Framework, with no exit summary declaration needed for goods going to Northern Ireland.

Do I need a GMR to ship goods from the UK to Ireland by ferry?

If you use a port that uses the Goods Vehicle Movement Service, yes. GOV.UK says a goods movement reference is needed for all Great Britain to EU movements through those ports and must be in place before the vehicle attends the port of departure.

Which Welsh and north-west ports use GVMS for Irish Sea sailings?

GOV.UK lists Holyhead, Fishguard, Pembroke, Liverpool and Heysham among ports where GVMS must always be used for RoRo imports into Great Britain, and lists specific carriers at Holyhead, Fishguard, Pembroke, Liverpool, Birkenhead and Heysham for exports. Always check the current GOV.UK list for your carrier.

Who files the entry summary declaration for goods entering Ireland?

The entry summary declaration for EU entry is lodged in the EU system ICS2. Who files it depends on the transport arrangements, so confirm with your haulier or carrier before the vehicle travels, and avoid two parties filing for the same consignment.

Can I reclaim or avoid VAT on goods I export from the UK to Ireland?

UK VAT on exports can be zero rated only if the conditions in HMRC VAT Notice 703 are met, including valid proof of export. VAT on the Irish side is a matter for the Irish Revenue Commissioners and depends on the Irish import.

What about goods coming back from Ireland to the UK?

Goods from Ireland entering Great Britain need an import declaration, an entry summary declaration, and a GMR for movements through GVMS locations. If you are VAT registered in the UK you may be able to use postponed VAT accounting.

Can I use returned goods relief for goods sent to Ireland and sent back?

For re-importing goods into the EU, GOV.UK says the goods must be unaltered, not upgraded in value and re-imported within 3 years of export. Irish conditions are on the Irish Revenue pages.

Official sources

• GOV.UK: Export goods from the UK: step by step — HMRC
• GOV.UK: Making an exit summary declaration for exports from Great Britain and Northern Ireland — HMRC
• GOV.UK: List of ports using the Goods Vehicle Movement Service — HMRC
• GOV.UK: Check how to move goods through ports that use the Goods Vehicle Movement Service — HMRC
• GOV.UK: Make an entry summary declaration using the Import Control System 2 — HMRC
• GOV.UK: Making an entry summary declaration — HMRC
• GOV.UK: Import goods into the UK: step by step — HMRC
• GOV.UK: VAT on goods exported from the UK (VAT Notice 703) — HMRC
• GOV.UK: Check when you can account for import VAT on your VAT Return — HMRC
• GOV.UK: EU business: EU Returned Goods Relief — HMRC
• Irish Revenue: Customs electronic systems

Need help with a shipment to or from Ireland? Use the contact form or see our UK customs clearance service and the GMR and GVMS service.