Prepare for changes for goods moving from the island of Ireland to Great Britain – 6 weeks to go

Businesses which receive goods from the island of Ireland should be aware that there will be significant changes from 31 January 2024, as a result of the implementation of the Target Border Operating Model.

Excise goods moving to GB from the RoI or NI through RoI ports will need to complete full customs declaration. Other goods (machinery, Pos Material, processing aids, bottles etc) may be able to move from NI to GB through an RoI port without a full declaration if they meet the "qualifying goods" criteria - that is, they were already in free circulation in NI. Excise goods moving from NI ports to GB will retain current processes for unfettered access (if they are moving directly from NI) or for paying or suspending duties if they are moving to GB from an EU or RoW country through NI.