Carrier refers to a company or a person legally responsible for bringing the goods or who assumes responsibility for the carriage of the goods into Northern Ireland.
In the case of movement of goods via RoRo Unaccompanied (a trailer transported on a ferry) or maritime, the ferry operator is the carrier.
In case of RoRo Accompanied (a movement where a driver travels with their vehicle on a ferry or ship, driving it on and off under its own power), the road haulier operating the truck that will move by itself upon the arrival into Northern Ireland will be the carrier.