CDS can still be used for goods that are exiting via the Republic of Ireland.

The Alternative processes

You can still move your goods through the alternative process outlined below, but you must ensure you choose the correct method.

Submit your Export Declaration in CDS if you’re moving goods through a port of exit in the Republic of Ireland.

If you use this process, you must ensure that:

• AI Additional information code AG999 is declared in DE 2/2
• AI Additional information code AG999 also has the Office of Exit code included in DE 2/2
• The Office of Exit code within DE 5/12 must match the Office of Export
• The Agent/ Broker/ Haulier must carry a copy of the Export Declaration in paper or electronic format.
• The MRN, that is the Movement Reference Number of the Declaration, is included within the PBN, that is the Pre-Boarding Notification
• Should the movement be travelling by AIR, then the MRN should be provided to the airline or handling agent

Failure to follow these procedures and to enter the Office of Exit as an EU location within DE 5/12 will prevent the Declaration from being closed. Note that this does not apply to exits via any other EU member states.

Other processes available

If the value of the goods is under €3,000, they are not subject to any licensing restrictions or controls, and a direct export with the Customs authority from where the goods depart can be declared accordingly.

Using the Common Transit procedure—if the destination is within a CTC country that is a signatory to the CTC, Great Britain is a signatory to the CTC. Guidance on the CTC. 

Changing the routing - By moving the goods directly from Northern Ireland, if the goods are qualifying goods and do not require an Export Declaration when moving from Northern Ireland to Great Britain. This can only be used for qualifying goods.

Single Transport contract or STC – That is moving goods with an airline or via a shipping company from Northern Ireland, which is responsible for the carriage of the goods. This type of movement cannot be used for Road movements or goods that are subject to any excise duties, such as beer, wine, or spirits.

Unfettered Access.

These changes to CDS and the processes listed above do not in any way change the rules and regulations, or any changes to unfettered access for movements from Northern Ireland to Great Britain.

HMRC has advised that if you have any further questions regarding these changes, contact the following: AESteam@hmrc.gov.uk.