- From 15 December 2025, traders cannot use the current customs declaration process for indirect exports from Northern Ireland (NI).
- Indirect exports are goods starting in NI and leaving the EU from a port in an EU member state (not NI).
- Direct movements from NI to Great Britain (GB) are unaffected.
- Alternative processes include: submitting an export declaration in CDS with specific codes, declaring a direct export for low-value goods, using the common transit procedure, changing routing to move goods directly from NI, or moving goods under a single transport contract (STC).
- HMRC has published guidance for each alternative process.
Source: icaew.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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