Moving goods from Northern Ireland to Great Britain
Introduction
Guide
Last updated: 18 July 2024
There are two journeys for moving goods out of Northern Ireland and into Great Britain:
- a direct journey: moving goods from Northern Ireland to Great Britain
- an indirect journey: moving goods from Northern Ireland to Great Britain via Ireland
Most goods moving directly from NI to GB will not require an export declaration. However, there are some limited exceptions where an export declaration is needed, which include:
- under a customs special procedure in NI (including transit)
- in an authorised Temporary Storage Facility (TSF)
- on a list of goods for which special processes apply, based on specific binding international obligations on the UK and European Union (EU)
The indirect movement of goods from NI to GB via Ireland requires an export declaration.
This guide shows the processes for the direct movement of goods from NI to GB and the indirect movement of goods from NI to GB via Ireland.