Moving Non-Qualifying Northern Ireland Goods to Great Britain 

The HMRC communication will advise affected traders that from 31 January 2025, a business moving non-qualifying Northern Ireland goods to Great Britain will be required to submit an entry summary declaration (also known as a safety and security declaration) prior to the goods arriving in Great Britain on the following routes:   

• Northern Ireland to Great Britain  
• Northern Ireland to Great Britain via Ireland  
• European Union to Great Britain via Northern Ireland  

This requirement for an entry summary declaration is in addition to the existing necessity for export and import declarations for non-qualifying Northern Ireland goods moved from Northern Ireland (export) to Great Britain (import).  

Which goods will require entry summary declarations?   

Entry summary declarations are NOT required for qualifying Northern Ireland goods, which will continue to benefit from unfettered access arrangements. 

Therefore, businesses can, with limited exceptions, move qualifying goods directly from Northern Ireland to Great Britain without Customs or other controls. 

In essence, this means that the vast majority of goods moving from Northern Ireland to Great Britain will not require entry summary declarations, and the movement process will remain as is.  

The following goods will require entry summary declarations from 31 January 2025:  

• goods under a special Customs procedure   
• goods in authorised temporary storage  
• goods which are moved from Northern Ireland and do not pass solely through Ireland before entering Great Britain    
• goods indirectly exported from the European Union to Great Britain via Northern Ireland, which does not meet the definition of qualifying Northern Ireland goods when in Northern Ireland   

 Affected businesses will need to discuss the ENS declaration requirement with their haulier/carrier or any other third party involved in making the declarations, to ensure that provision is made for submission of the entry summary declaration.   

It may be necessary for the trader to provide additional information to allow for the safety and security declarations to be made.   

HMRC advises that all parties involved in the movement of non-qualifying goods from NI to GB must be ready for this change. Therefore, good communication between all parties involved in the making of declarations will be essential. 

Using the Trader Support Service  

The Trader Support Service will continue to submit export declarations for goods that require them when moved from Northern Ireland to Great Britain. It will also support the submission of entry summary declarations for non-qualifying Northern Ireland goods when moved from Northern Ireland to Great Britain and from Northern Ireland to Great Britain through Ireland from 31 January 2025.  

More information about qualifying Northern Ireland Goods can be found at the following link: 

Moving qualifying goods from Northern Ireland to the rest of the UK - GOV.UK 

Further information about making an entry summary declaration can be found here: 

Making an entry summary declaration - GOV.UK 

If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP: