In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. 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. The Northern Ireland Affairs Committee has opened an inquiry into the operation of the Windsor Framework (WF) which is accepting evidence until the end of this month and HMRC has sent an email reminder that from 31 January 2025 the next stage in the UK’s Border Target Operating Model commences when all European Union imports into Great Britain (GB) will require safety and security declarations. HMRC has also been writing to businesses which move non-qualifying Northern Ireland goods from Northern Ireland to GB to advise how this change will impact; more information on this is set out below.
Moving non-qualifying Northern Ireland goods from Northern Ireland to Great Britain from 31 January 2025
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 GB on the following routes:
- Northern Ireland to GB,
- Northern Ireland to GB via Ireland, and
- European Union to GB 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 GB.
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 GB without customs or other controls, with extremely limited exceptions. This means the vast majority of goods moving from Northern Ireland to GB will not require entry summary declarations.
However, the following goods will require entry summary declarations from 31 January 2025:
- goods under a customs special procedure,
- goods in authorised temporary storage,
- goods which are moved from Northern Ireland and do not merely pass through Ireland before entering GB, and
- goods indirectly exported from the European Union to GB via Northern Ireland which do not meet the definition of qualifying Northern Ireland goods when in Northern Ireland.
More information about qualifying Northern Ireland Goods can be found at https://www.gov.uk/guidance/moving-qualifying-goods-from-northern-ireland-to-the-rest-of-the-uk. More information on making an entry summary declaration is available at https://www.gov.uk/guidance/making-an-entry-summary-declaration.
A business will need to discuss with their haulier or carrier to understand their plans for submitting the entry summary declaration on their behalf to ensure all parties are ready for this change. This may also include discussing whether there is any additional information they will need the business to provide in order to complete the declarations.
The Trader Support Service will continue to submit the export declaration requirement for goods that require these when moved from Northern Ireland to GB. It will also support the submission of entry summary declarations for non-qualifying Northern Ireland goods from 31 January 2025 when these are moved from Northern Ireland to GB and Northern Ireland to GB through Ireland.
Miscellaneous guidance updates and publications
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