After 16 May 2021, the Goods Vehicle Movement Service (GVMS) must be used to validate export declarations for goods moving from NI to GB, in the limited circumstances these are required, where goods are moving via Belfast, Larne or Warrenpoint ports.

Export declarations continue to be required in only very limited circumstances for goods moving directly from NI to GB. This includes goods moving under a customs special procedure in Northern Ireland or in an authorised temporary storage facility, or goods for which specific rules apply based on international obligations.

Full details of the new processes for direct NI to GB goods movements can be found in the updated guide on the TSS education site (NICTA).