When moving goods from the Rest of World excluding the European Union (defined as anywhere outside of Great Britain and the European Union), you must use the Full Frontier Declaration route. The TSS Full Frontier Declaration supports movements made via air or via maritime into inventory-linked locations in Northern Ireland.
Every movement made from Rest of World excluding the European Union to Northern Ireland will require:
- Submission of a safety and security declaration outside of TSS - generally done by the carrier / haulier
- Submission of a Full Frontier Declaration - generally done by the importer
- Payment of any required duties or charges
The exact process for the Full Frontier Declaration route, including when you submit your declaration, will depend on whether you are moving goods via air or maritime. See the Full Frontier Declaration guide for detailed process flows for your specific journey. You should also read the guidance on movements into inventory-linked locations in Northern Ireland before you start your declaration.
The following guides will help you move goods from Rest of World excluding the European Union to Northern Ireland.
- Guidance on controlled goods and the online tariff tool
- Options to claim duty relief or declare goods moving under a customs special procedure
- Live animal movements