From 1 January 2026, Import Control System 2 (ICS2) must be used to make entry summary declarations when moving goods from:
- Great Britain to Northern Ireland;
- countries outside the EU into Northern Ireland; and
- Great Britain to the EU.
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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