Brexit & Customs Information

Essential guidance for importing and exporting freight between GB, NI, and the EU

Last Updated: September 2025

GB to NI: Import/Export Freight

Step 1: Register for your GB/XI EORI Number

Register for your GB/XI EORI Number (Economic Operator's Registration and Identification Number). Without this you will not be able to import or export goods. If your company does not already have this number you can apply online at HMRC.gov.uk, it's only a short online form and there is no associated cost involved.

Step 2: Register with Trader Support Service

Register with the TRADER SUPPORT SERVICE. This is a service that has been set up by the Government to facilitate the creation and processing of the required import declarations. The haulier will ease the process for you and create an import declaration in the name of the importer prior to export from GB. Once authorised by the TSS, the haulier is allowed to ship the goods into NI and deliver direct to the consignee without any other hold ups or delays.

Step 3: Agree Conditions of Sale

BEFORE organising the collection of the goods, agree with the conditions of sale with the SELLER. One of the most important aspects to agree is INCOTERMS, these are a set of conditions that set out the responsibility of the buyer and seller and identifies most importantly, who will be considered the IMPORTER of RECORD when the haulier produces the import declaration.

Step 4: Contact Us

When you have determined the INCOTERMS and completed the purchase, contact [email protected] and the team will assist you with the remainder of the transport process.

Step 5: Complete Supplementary Declaration

Finally, after delivery, the TSS will notify you that a SUPPLEMENTARY DECLARATION has been added to your TSS account. As the Importer of Record, you will be required to log into your TSS account and complete the Supplementary Declaration to finalise the import process. The TSS allow plenty of time for this process and the Northern Ireland Customs & Trade Academy have provided a lot of useful information to assist you in this process.

NI to GB: Import/Export Freight

As part of the NI PROTOCOL exporters/importers are not required to carry out any additional processes and things remain thankfully as they were before 1st January 2021.

GB ↔ EU: Exporting/Importing Freight

Register for your EORI Number

Register for your EORI Number (Economic Operator's Registration and Identification Number). Without this you will not be able to import or export goods. If your company does not already have this number you can apply online at HMRC.gov.uk, it's only a short online form and there is no associated cost involved.

Agree Conditions of Sale

BEFORE organising the collection of the goods, agree with the conditions of sale with the SELLER. One of the most important aspects to agree is INCOTERMS, these are a set of conditions that set out the responsibility of the buyer and seller and identifies most importantly, who will be considered the IMPORTER of RECORD when the haulier produces the import declaration.

Our Customs Support

Liam Connolly (Roadfreight) Ltd has forged relationships with Customs Agents in GB & ROI to assist in the movement of goods between the regions. Our one-stop shop approach removes the stress from international movements by handling the customs administration on your behalf, lodging the required documentation with both HMRC and the Revenue (Irish Customs) and facilitating the process of Customs Clearance on arrival.

CONTACT [email protected] TO DISCUSS YOUR FREIGHT NEEDS OR FOR MORE INFORMATION ON OUR INTERNATIONAL TRANSPORT SERVICES.

This process is exactly the same for both exporting FROM GB to EU and FROM EU to GB. Don't let the fear of the Customs jargon prevent you from opening ties with businesses in GB or EU. Our extensively trained team will guide you through the process and aid you in getting your freight from A to B.

ICS2 - September 2025

As of September 2025, the EU will fully implement and enforce a new system for completing Safety & Security declarations for freight entering the EU. From a customs perspective, Northern Ireland remains within the EU post-Brexit. Traders using the Trader Support Service platform for import movements will be required to provide more data than is currently required and this applies to all traders whether UKIMS approved or not.

Additional Information Required

Currently, traders are only required to provide a general goods description and overall weight, this will now be insufficient to allow for a simplified frontier declaration (SFD) to be created. ICS2 requires more detailed information as of 1st September 2025:

  • 6-digit commodity code - The first 6 digits of the full commodity code
  • Detailed goods description - ICS2 implements a list of "stop words" which will cause an entry to be rejected as they are deemed not enough on their own. For example "machinery" will be rejected, but "quarry plant machinery" will allow for an entry to be created.
  • Number of packages/cases on the pallet
  • Where your consignments contain multiple commodity codes we require notification of all relevant 6 digit commodity codes and the number of packages/cases relevant for each individual commodity code.

We understand that this is an inconvenience and you may find that it easier to provide us with the full commercial invoice during booking to smooth the transition until all parties are confident in the information being provided. Liam Connolly (Roadfreight) Ltd will continue to complete the entry on your behalf which will still significantly limit your interaction with the TSS service and processes involved, but we remind you that the Supplementary Declaration process still remains the responsibility of the importer of record.

Liam Connolly (Roadfreight) Ltd along with its fellow transport and distribution partners recognise the significant impact of the introduction of ICS2 and we have systems and automations in place to help reduce any potential for delays. We have been actively engaging with TSS, HMRC, Logistics UK & the RHA UK on mitigating the impacts on GB-NI trade.

Need Help with Customs & International Freight?

Our experienced team is here to guide you through the customs process and handle your international freight needs.