A Beginner’s Guide for moving goods to Northern Ireland

How the Trader Support Service (TSS) can support you

Requirements for moving goods into Northern Ireland

Since 1 January 2021 there have been requirements you need to meet when moving goods to Northern Ireland from Great Britain:

• Safety and security declarations are necessary for all goods movements
• Additional steps, including making customs declarations, must be followed when moving specified goods
• Duty may need to be paid on goods deemed ‘at risk’

What this means for you

These requirements mean that traders or their intermediaries need to:

• Check if your goods movements are eligible for using the simplified processes available under the Windsor Framework
• Submit information about goods and movements before goods are moved
• Check if the goods you are moving require additional authorisations, licences or documents
• Determine if your goods attract duty and what you can do to be exempt from payment

Support offered by the Trader Support Service

The Trader Support Service (TSS) offers a free-to-use service to help you move goods to and from Northern Ireland by providing a portal where traders and their intermediaries can submit required information.

TSS helps you to meet the requirements by providing support and guidance online and by phone, including:

• Introductory training through online courses, webinar recordings and support Guides on the Northern Ireland Customs and Trade Academy (NICTA)
• TSS Contact Centre support from agents with customs expertise

How to get started on the TSS

As a trader, agent or intermediary you can register for the TSS via the TSS Portal.

There are two key roles in the TSS process:

• Haulier: the organisation responsible for ensuring your movement to Northern Ireland is authorised before the goods move (this may be performed by a freight forwarder or carrier).
• Importer of Record: the organisation responsible for the import (this could be the sender or receiver of goods, or the haulier or agent if they choose to take responsibility and must be agreed prior to goods movement). The importer must have obtained a Northern Ireland Economic Operators Registration and Identification (EORI) number. Guidance about obtaining EORI numbers can be found on GOV.UK.

Northern Ireland Economic Operators Registration and Identification numbers (XI EORIs) are issued to businesses that are established or have a permanent business establishment in Northern Ireland, where required. However, those businesses not established can still register in specific cases:

• To submit a safety and security declaration (also known as an Entry Summary Declaration) or use TSS to do so.
• To submit a customs declaration for temporary storage declaration.
• To submit a customs declaration for temporary admission or re-export declaration where they would need to get a guarantee.
• To submit a transit declaration.

What you need to do before you start moving goods

Check if your goods movements are eligible for using the simplified processes available under the Windsor Framework

The Windsor Framework agreement put in place a full set of arrangements enabling businesses to move eligible goods ‘not at risk’ of entering the European Union (EU) from Great Britain to Northern Ireland without the need for a full customs declaration and without incurring duty.

Traders are freed of unnecessary paperwork, checks and duties, using only commercial information rather than completing full international customs processes or complex certification requirements. You may opt to set up a Trader Goods Profile (TGP) to submit the information required using just a goods description, without the need to provide a commodity code for each goods movement.

You must be UK Internal Market Scheme (UKIMS) authorised to use the simplified processes. You can find more about the requirements, eligibility criteria and how to apply for UKIMS authorisation on GOV.UK.

Further Information about using the Windsor Framework simplifications can be found in the simplified processes for Internal Market Movements – Introduction Guide.

If your goods movements are not eligible for the simplifications available under the Windsor Framework, you will be required to follow a full international customs declaration path in TSS.

Determine if your goods are ‘at risk’ or ‘not at risk’

What are ‘at risk’ and ‘not at risk’ goods?

It is the importer’s responsibility to determine if goods moving into Northern Ireland are ‘at risk’.

• Goods are deemed ‘at risk’ when there is a possibility that they will be moved out of the UK domestic market into the European Union after their arrival in Northern Ireland. Goods that are ‘at risk’ will be charged the applicable EU rate of duty. Note: certain goods subject to quotas, trade remedies and commercial process may also be considered ‘at risk’ and are not eligible to use the simplified processes.
• Eligible goods, can be declared ‘not at risk’ if, after their arrival in Northern Ireland, they are going to remain or be consumed within the UK domestic market and there is a UK Internal Market Scheme (UKIMS) authorisation in place supporting this claim. Goods that can be shown to remain in Northern Ireland and the UK’s customs territory will not be subject to EU tariffs.

For further understanding, see the guidance on GOV.UK about moving goods you bring into Northern Ireland as ‘not at risk’ of moving to the European Union.

What do you need to be able to declare goods ‘not at risk’?

UK Internal Market Scheme (UKIMS) authorisation is required to declare eligible goods ‘not at risk’. The scheme is an authorisation for the movement of ‘not at risk’ goods into Northern Ireland that will remain or be consumed in the UK Internal Market, and will not move into the European Union.

If you wish to apply for UKIMS authorisation you will need to do so online. You can find more about the requirements, eligibility criteria and how to apply for UKIMS authorisation on GOV.UK.

Determine if you are moving standard or controlled goods

To comply with customs and legal requirements, you must establish if any of the goods you are moving, under all TSS journey types, are standard or controlled goods.

Standard goods do not require any authorisations, licences or certificates for customs processing.

Within TSS, controlled goods are defined as those that are subject to special regulation, certification, licensing or other approvals. This includes not only HMRC customs-controlled goods, such as excise goods, but also goods that are subject to authorisations by any other government department, such as sanitary and phytosanitary goods.

The importer and haulier are both responsible for determining if the goods they are moving are controlled.

Sanitary and phytosanitary goods

Sanitary and phytosanitary goods are a category of controlled goods that must comply with EU rules on sanitary and phytosanitary (SPS) products and animals trade, as per the Windsor Framework. Such goods are regulated by the Department for Environment, Food and Rural Affairs (DEFRA) in Great Britain and the Department of Agriculture, Environment and Rural Affairs (DAERA) in Northern Ireland.

How to determine if your goods are controlled

There are several ways of finding out if your goods are controlled:

• Refer to the Guidance on controlled goods and the Online Tariff Tool on NICTA.
• Use the Northern Ireland Online Tariff on GOV.UK to see what licences, certificates and measures you need to provide.
• Refer to the Northern Irish Department of Agriculture, Environment and Rural Affairs (DAERA) guidance on Sanitary and phytosanitary checks for advice for businesses moving consignments from Great Britain.

Note: There are some goods where permits or certifications may not be directly required, such as excise, but fall under the remit of controlled goods. For example, this could include some food products due to the percentage of ingredients or the cooking process or if the product is being imported for research or diagnostic purposes (such as blood samples, swabs, or food samples for analysis).

In some instances, goods are classified as controlled according to the tariff guidance but are not classified as controlled when moved from Great Britain to Northern Ireland. To check if this applies to your goods, refer to the Northern Ireland Online Tariff on GOV.UK and the respective guidance on the Data Element 2/3 of Documents and Other Reference Codes on GOV.UK.

Determine if you have to pay customs duty

Tariffs and customs duty are taxes imposed by governments on imported goods. The Windsor Framework has confirmed that only goods ‘at risk’ of entering the EU Single Market (that is, not those remaining in Northern Ireland) should pay EU tariffs or customs duty.

Note: tariffs are not applicable for goods movements made under the simplified processes for Internal Market Movements. For further details, refer to the ‘Check if your goods movements are eligible for using the simplified processes available under the Windsor Framework’ section of this guide

It is the responsibility of the importer to determine and pay the duties and taxes due on a goods movement.

Different tariff exemptions and relief options are available if you are following a customs declaration path in TSS. Examples are shown in the table below.

Tariff option	Description
UKIMS	If you hold UKIMS authorisation, you do not have to pay EU duty when moving goods declared ‘not at risk’ – refer to GOV.UK.
Preferential tariff	Under the EU–UK Trade and Cooperation Agreement (TCA), preferential tariff treatment enables you to pay zero or reduced EU tariff duty rates on goods proven to be of UK origin.
Customs Duty Waiver Scheme	Refer to GOV.UK for further details on how to claim a waiver for duty of up to €300,000 in EU duty payments over a three-year rolling period, depending on sector.
Duty relief by procedure	Customs procedures allow traders with appropriate authorisations to claim duty suspension or relief subject to conditions as outlined in the Options to claim duty relief or declare goods moving under a customs special procedure guide.

 

How you can claim tariff duty exemption

Tariff duty exemptions can be claimed when completing your customs declaration on the TSS Portal. More detailed information about tariff measures can be found in the Tariffs on goods movements into NI guide on NICTA.

How to choose which Goods Movement option to use for moving goods to and from Northern Ireland using the TSS Portal

There are a few goods movement options available to you in the TSS Portal and it is important that you choose the right one in order to ensure your goods movement is successful.

Requirements are determined by where you are moving goods from, the type of goods, and how they will be used.

1. Eligible ‘not at risk’ movements may benefit from the simplified processes for Internal Market Movements under the Windsor Framework.

If your goods do not meet the Internal Market Movement requirements, TSS fully supports two main customs declaration paths, which can be chosen according to your requirements:

1. The TSS Simplified Procedure: The TSS simplified procedure allows businesses to move goods from Great Britain into Northern Ireland using a Simplified Frontier Declaration with a reduced level of information before goods movement and a Supplementary Declaration following goods movement.
2. The TSS Full Frontier Declaration: This path requires you to submit all necessary information on your customs declaration and pay any duties, generally before the goods move into Northern Ireland. Movements from Rest of World excluding the European Union (RoW excluding EU) or movements into inventory-linked locations must use the TSS Full Frontier Declaration path.

Alternative declaration journeys supported (or partially supported) by the TSS include:

• Oral and by conduct Declarations: Some goods, such as those intended for re-export, may be declared using an oral or by conduct declaration, which does not require a written declaration. See the Oral Declarations: Checklist for traders on NICTA for more information.
• Goods movements from Great Britain to Northern Ireland via Ireland (transit procedure): If you are moving goods to Northern Ireland via Ireland, you will need to consider the transit procedure. See the TSS Transit service: a step-by-step guide for traders on NICTA for more information.
• Goods movements from Northern Ireland to Great Britain (either direct or via Ireland): Customs declarations are only required in some circumstances for goods movements from Northern Ireland to Great Britain. See the Movement of Goods from NI to GB: Step-by-step guide on NICTA for more information.

If your journey is not covered here, or if you have any questions about requirements, you can request assistance from the TSS Contact Centre.

Using the simplified processes available under the Windsor Framework

If you are moving goods eligible to use the simplified processes for Internal Market Movements, the TSS supports four main paths for submitting Internal Market Movement Information, for which further details can be found in the corresponding NICTA guides:

• Complete an Entry Summary Declaration and a subsequent Internal Market Movement Information (IMMI) pre-movement in the Trader Support Service (TSS) Portal. This process removes the need for a Supplementary Declaration upon arrival in Northern Ireland. For further details see the Pre-movement Internal Market Movement Information (IMMI) Step-by-Step guide.
• Complete a pre-lodged Standalone Internal Market Movement Information (IMMI) pre-movement in the TSS Portal. This option should only be taken when the Entry Summary Declaration has been completed outside of the TSS or when an Entry Summary Declaration only movement has been completed in TSS. This process removes the need for a Supplementary Declaration upon arrival in Northern Ireland. For further information, see the TSS Pre-lodged standalone Internal Market Movement Information (IMMI) Guide.
• Convert an eligible ‘Draft’ or ‘Trader Input Required’ Supplementary Declaration in the TSS Portal into an Internal Market Movement Information (IMMI) instead of a Supplementary Declaration. This option is suitable for ‘not at risk’ goods that have moved into Northern Ireland using the TSS Simplified Procedure and requires fewer fields to be completed than for a Supplementary Declaration. Refer to the TSS Supplementary Declaration conversion to Internal Market Movements Information (IMMI) Guide.

• Complete an Arrived Standalone Internal Market Movement Information (IMMI) in the Trader Support Service (TSS) Portal. The Arrived Standalone IMMI can be used by traders looking to release goods for free circulation (also known as diversions) that have been previously placed under customs special procedures on their arrival in Northern Ireland (NI) and meet the requirements to access the simplified processes. For further guidance, see the TSS Arrived Standalone Internal Market Movement Information (IMMI) Guide.

Please also refer to the section in this guide on Generating a Goods Movement Reference (GMR), which forms part of these journey types.

The TSS simplified procedure

The main steps under the TSS simplified procedure are:

1. Prepare to move goods.
2. Complete an Entry Summary Declaration and a Simplified Frontier Declaration on the TSS Portal (the Simplified Frontier Declaration is usually auto-generated by the TSS Portal for standard goods – movements of controlled goods require further information to be input by the trader or their intermediary).
3. Generate a Goods Movement Reference (GMR), if moving goods on a trailer and ferry, often referred to as RoRo. Please refer to the section in this guide on Generating a Goods Movement Reference (GMR).
4. Move goods to Northern Ireland.
5. Declare goods movement with a Supplementary Declaration on the TSS Portal.
6. Pay duty and other charges, if necessary, on TSS.
7. Submit a Final Supplementary Declaration (done automatically for you by TSS).

See the Standalone Simplified Frontier Declaration: Step-by-step guide for full details.

The Full Frontier Declaration

The main steps of the TSS Full Frontier Declaration are usually:

1. Prepare to move goods.
2. Complete an Entry Summary Declaration on TSS.
3. Complete a Full Frontier Declaration and pay duty and other charges, if necessary, on TSS.
4. If moving goods from Great Britain to Northern Ireland via RoRo, generate a Goods Movement Reference (GMR). Further details can be found in the Generating a Goods Movement Reference (GMR) section of this guide.
5. Move goods to Northern Ireland.

Note: Full Frontier Declarations may also be submitted after the goods movement for air and maritime journeys moving through inventory linked ports. See the Full Frontier Declaration: Step-by-step guide for full details.

What you need to do to declare your goods movements using the TSS

There are five key steps to follow on the TSS Goods Movement Options that involve customs declarations (the TSS Simplified Procedure or the TSS Full Frontier Declaration) :

1. Preparing to move goods.
2. Completing an Entry Summary Declaration.
3. Completing your customs declaration.
4. Generating a Goods Movement Reference (GMR) and transporting goods.
5. Paying duties if necessary.

Step 1. Preparing to move goods

Before you start your goods movements, you should:

1. Apply for GB and XI EORI numbers at GOV.UK. Both the haulier and importer need to apply for their own EORI numbers. Note: It could take up to five working days for EORI numbers to be issued following application.
2. Register for the TSS.
3. Read the section above on how to Determine if your goods are ‘at risk’ or ‘not at risk’.
4. Read the section above on how to Determine if you are moving standard or controlled goods and refer to the Guidance on controlled goods and the Online Tariff Tool. Make sure you have the correct certificates and licences if you are moving controlled goods.
5. Read the section above on how to Determine if you have to pay custom duty to check if you can benefit from and EU duty exemptions.

Both the haulier and importer are involved in preparing for a goods movement.

Here is a visualisation of the steps to prepare to move goods:

Things to remember:

• The importer and haulier each have their own EORI numbers. Prior to moving goods and submitting any declarations on the TSS Portal, please ensure you update your TSS Company profile with the relevant EORI numbers for each party and check that the name and address is correct. If another party will submit information on your behalf do not select the private option as this means that your name and address will not be auto-populated on the goods movement and must be entered manually each time.

• If you are also importing goods from the Rest of the World excluding the European Union, you will require both GB and XI EORI numbers to submit your declaration via the TSS Portal.
• If you are the importer of record, make sure you keep a record of goods within each movement.

Step 2. Completing an Entry Summary Declaration

The Entry Summary Declaration provides customs with pre-arrival information on goods for safety and security purposes. The declaration must be completed (either within TSS or outside of TSS) before any physical movement of goods. Note: The TSS Portal can be used to generate Entry Summary Declarations for RORO accompanied / unaccompanied and maritime movements only.

You create an Entry Summary Declaration with TSS by populating the form on the TSS Portal.

Note: This does not apply if your goods movement is exempt from making an Entry Summary Declaration. You can find out if your goods movement is exempt by checking if you need to make an entry summary declaration on GOV.UK.

The haulier (or party acting as the haulier) holds responsibility for completing the Entry Summary Declaration or equivalent safety and security declaration.

After submitting the Entry Summary Declaration, the haulier will receive an Entry Summary Movement Reference Number via email from TSS. Importers will need to use this reference number to generate a Goods Movement Reference from GVMS, as outlined in the section on Generating a Goods Movement Reference of this guide.

Things to remember:

• Know your importer and their GB and XI EORI number.
• When following the TSS simplified procedure, no customs declaration will be created if the importer of record is not registered on the TSS Portal.
• Ensure you have movement and goods information available (for example, transport details, goods description, commodity codes, licences for controlled goods).
• There is a process for groupage transport, whereby information can be submitted at consignment (header) level and consolidated pre-movement. This is known as the ‘consignment first process’; further details can be found in the Entry Summary Declaration: Step-by-step guide.

For further information and help:

• Read the ENS Step-by-step guide: Standard Process and Consignment First Process for details on the declaration process and how to submit information at consignment (header) level.
• Review the Data guide: TSS declaration data requirements for help with completing an Entry Summary Declaration.
• Watch a video on how to create and submit an Entry Summary Declaration.

Step 3. Completing your customs declaration

Make sure you have confirmed which is the correct customs declaration path to follow and communicate this with your haulier.

It is the responsibility of the importer to ensure all required customs declarations are completed.

Making customs declarations on the TSS simplified procedure

The Simplified Frontier Declaration is the first step of the customs declaration and is made before goods movement using a reduced level of information.

When following the TSS simplified procedure, the TSS will auto-generate a Simplified Frontier Declaration for you from the information provided in the Entry Summary Declaration if you are moving standard goods.

If the goods are controlled, you will need to submit some more information prior to goods movement.

Note: The Customs Declaration Service (CDS) will check the information (for example, commodity codes, weights, quantities, licence information and format) entered on the TSS Portal for controlled goods matches your document details. If there are any mismatches, then the TSS will return an error which you will need to correct before the goods move.

Once your goods have moved, the importer will receive a notification to complete a Supplementary Declaration. This is used to close the customs journey and charge any required duties and other taxes. Submission of the Supplementary Declaration in TSS is required by the tenth calendar day of the month following the goods movement.

TSS will automatically submit a Final Supplementary Declaration on your behalf to HMRC, detailing the number of Supplementary Declarations finalised for a given reporting period.

For further information and help:

• Read the Supplementary Declarations guidance for help with completion once your goods have arrived in Northern Ireland.
• Review the Data guide: TSS declaration data requirements guide.

Making customs declarations on the TSS Full Frontier journey

When following the TSS Full Frontier journey, you will need to complete a Full Frontier Declaration. This is generally done prior to goods movement, but exact requirements can vary based on your specific journey and mode of transport, for example, air and maritime inventory linked vs RoRo due to GVMS requirements.

Things to remember:

• Review the Full Frontier Declaration: Step-by-step guide to determine when you need to submit your declaration.

Step 4. Generating a Goods Movement Reference

The Goods Movement Reference (GMR) is a reference number and barcode created pre-movement for any goods movements made via Roll on Roll off (RoRo). It is the responsibility of the carrier to ensure a GMR is generated. A GMR can either be generated within TSS or by using the Goods Vehicle Movement Service (GVMS).

For further guidance refer to How to create a GMR guide on NICTA.

Things to remember:

• Errors in manual input of the correct reference numbers for the Entry Summary Declaration and customs declaration Movement Reference Number (MRN) in GVMS, including the XI EORI number can cause delays with processing.
• Ensure the driver transporting goods has the Goods Movement Reference barcode and knows if the vehicle has been selected for checks. The driver can refer to Check if you need to report for an inspection on GOV.UK for more guidance.
• If you’re moving goods via Ireland, for example, using the Dublin port, follow the transit procedure (see the Using Transit for moving goods from GB to NI via Ireland guide).
• Oral Declarations may also require a Goods Movement Reference (see the Checklist : Oral Declarations).

For further information and help:

• Register for the Goods Vehicle Movement Service on GOV.UK.
• Watch a video on creating a Goods Movement Reference on the Goods Vehicle Movement Service.

Step 5. Paying duty (if applicable)

HMRC will calculate if a duty payment is required for your goods, based on the information in your customs declaration (either Supplementary Declaration or Full Frontier Declaration).

The importer holds responsibility for checking if any duty payment is necessary.

If duty payment is required, importers (including agents acting as intermediaries) can make any required duty payments on the TSS Portal.

Things to remember:

• If you use the TSS Duty Deferment Account, making payment closes the import process.
• If you move goods frequently, consider applying for a Duty Deferment Account and customs comprehensive guarantee, if required.
• When using your own Duty Deferment Account, the charge is applied and taken by HMRC via direct debit. The XI EORI and DDA authorisation(s) references reported in your Company Profile need to be valid, compatible, and updated as per regulation requirements.

For further information and help:

• Read the Payments: Step-by-step guide using TSS, where you can also check payments deadlines on the payments calendar.
• Apply for a duty deferment account on GOV.UK.
• Check the Tariffs on goods movements into NI guide for schemes to reduce duty payments.
• If you are moving goods from Great Britain to Northern Ireland under special procedures, you should read the Reliefs and Duty Suspension: Overview and considerations for data input in TSS declarations guide before submitting your declaration to check for any specific requirements.

I need to know more

There are helpful guides and checklists accessible via the NICTA Guide Directory to support you with moving  goods into and out of Northern Ireland:

• Simplified processes for Internal Market Movements – Introduction Guide
• Entry Summary Declaration: Step-by-Step guide
• Supplementary Declarations: Step-by-step guide
• Full Frontier Declaration: Step-by-step guide
• Using Transit for moving goods from GB to NI via Ireland
• Movement of Goods from NI to GB
• How to use the TSS Portal

You can also consult the TSS Contact Centre for support on 0800 060 8888.

Changes to guidance and policy

Last updated October 2025.

October 2025: Updated for continuous improvement.

December 2024: Updated to references of CFSP to SCDP.

February 2024: Updated to remove references to UKTS.

January 2024: XI EORI validation updates.

October 2023: Updated to reflect current status of UKTS and UKIMS.

July 2023: Updated to reflect UK Internal Market Scheme (UKIMS) changes.

March 2023: Updated to reflect UCC changes.

December 2022: Updated GMR and GVMS information.

July 2022: Addition of change log.

June 2022: TSS simplified journey flows updated auto-generation of Final Supplementary Declaration as the last step on TSS simplified journey. Changed format of guide from PDF to HTML text.