Full Frontier Declarations are required for any goods movements from the Rest of World excluding the European Union to Northern Ireland, as well as for some scenarios of goods moving from Great Britain to Northern Ireland (e.g., those moving into Inventory—Linked Ports (ILPs) and when using certain special procedures). The Full Frontier Declaration is required where the trader cannot make use of simplified customs procedures, and where there is a need to supply more information prior to movement of goods, such as the requirements for an export license or where advance information is required to facilitate the export.
For further information, please refer to the FFD Guide.