In order for the goods to leave a country, the haulier or carrier must lodge a safety and security declaration with customs at the first place of arrival within the customs territory to let HMRC know which goods are bring carried. A safety and security declaration, known in TSS as the Entry Summary Declaration, is required for goods movements from Great Britain into Northern Ireland. The Entry Summary Declaration must be submitted prior to the goods entering Northern Ireland and is the responsibility of the person operating the means of transport on which the goods are brought into Northern Ireland. This person is commonly referred to as the carrier.
For further information, please refer to the Entry Summary Declaration Guide and the Entry Summary Declaration page.