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HMRC have published updated Safety & Security guidance to include the changes that will impact the movements of goods to Northern Ireland.
Safety & Security data is submitted within agreed timescales, before the movement of goods by the carrier, i.e., haulier, ferry operator, or airline.
HMRC has recently clarified that for Northern Ireland Declarations and Customs Clearance Requests (CCRs), the Customs Union is defined as:
Northern Ireland and the Customs Territory of the EU, including EU Special Fiscal Territories and Territories with which the EU has formed a Customs Union.
Therefore, in alignment with the EU, ICS NI and the phased introduction of ICS 2 should only be used by those carriers who do not use the Trader Support Service to complete Safety and Security declarations.
You can find more info on the update here:
https://www.gov.uk/guidance/safety-and-security-requirements-on-imports-and-exports
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