In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. HMRC has also sent a reminder that from 15 December 2025, traders can no longer use the same process in the Customs Declaration Service (CDS) for handling indirect exports end-to-end from Northern Ireland.
Change to the CDS process for indirect exports
From 15 December 2025, traders can no longer use the process in the CDS for handling indirect exports end-to-end from Northern Ireland. Indirect exports are movements that start in Northern Ireland and depart from a port of exit in a European Union (EU) member state, rather than being directly moved from a port or airport in Northern Ireland. However, traders can still use the CDS for goods exiting via Ireland.
There are alternative ways to move goods depending on the circumstances which HMRC has set out below:
“Alternative ways to move goods
You can continue to move your goods using the alternative processes below. You should check that the process you choose is appropriate for your circumstances; these are:
- Submit your export declaration in CDS if you’re moving goods through a port of exit in Ireland - if you use this process, you must ensure that:
- the Export Declaration must include the Additional Information (AI) code: ‘AG999’ in DE 2/2,
- the Office of Exit code the goods are intended to exit from in Ireland is entered in DE 2/2 against code AG999,
- D/E 5/12 Office of Exit must show the Office of Exit as matching the Office of Export,
- your haulier carries a copy of the export declaration, either in paper or electronic format,
- you include the Movement Reference Number (MRN) of the declaration in the Irish Revenue’s Pre-Boarding Notification (PBN) for movements exiting on a roll on roll off, or
- you provide the MRN to the airline or handling agent for movement exiting via air.
If you do not follow this guidance and enter the Office of Exit as an EU location in DE 5/12, it is no longer possible to close your declaration. Please note this option does not apply to exits via other EU member states.
- Declare a direct export with the Customs Authority where the goods depart – this option is only available if the goods are under €3,000 in value and are not subject to licence controls,
- Use the Common Transit Procedure where the destination is within a Common Transit Convention (CTC) country – this can include Great Britain which is a signatory to the CTC. Read further guidance on the CTC.
- Make changes to the routing and move the goods directly from Northern Ireland, as the majority of qualifying Northern Ireland goods do not require an export declaration when moved directly from Northern Ireland to Great Britain, unless this is required to fulfil an international obligation – for example, for the movement of endangered species.
- Move goods under a single transport contract with an airline or shipping company who take over the carriage of the goods in Northern Ireland. Please note, this cannot be used for movements exiting by road, or goods subject to excise duty.
Arrangements for moving goods directly from Northern Ireland to Great Britain, either under unfettered access or in the limited circumstances where declarations apply, are unchanged.”
HMRC can be contacted for any queries on this change via email to AESteam@hmrc.gov.uk.
Miscellaneous guidance updates and publications
This week’s miscellaneous guidance updates and publications are as follows:
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