HMRC have issued a reminder that some goods will be subject to full customs controls when moved from the Republic of Ireland to Great Britain on and after 31 January 2024. Goods moving from Northern Ireland to Great Britain via Irish ports will also be subject to controls where, for example, the goods are ‘non-qualifying NI goods’ or are excise goods (e.g. alcohol or tobacco). Section 8 of the UK government’s border target operating model guidance sets out further detail, including: ‘From 31 January 2024 non-qualifying goods will face full customs controls and the requirement for pre-notification and certification when moved directly from Ireland via Irish ports to Great Britain. All ports will be required to apply full customs controls to non-qualifying goods and goods such as excise goods moving from Ireland to Great Britain, meaning that these goods must have a valid declaration and be customs cleared to be able to proceed to their destination.’
HMRC have issued a reminder that some goods will be subject to full customs controls when moved from the Republic of Ireland to Great Britain on and after 31 January 2024. Goods moving from Northern Ireland to Great Britain via Irish ports will also be subject to controls where, for example, the goods are ‘non-qualifying NI goods’ or are excise goods (e.g. alcohol or tobacco). Section 8 of the UK government’s border target operating model guidance sets out further detail, including: ‘From 31 January 2024 non-qualifying goods will face full customs controls and the requirement for pre-notification and certification when moved directly from Ireland via Irish ports to Great Britain. All ports will be required to apply full customs controls to non-qualifying goods and goods such as excise goods moving from Ireland to Great Britain, meaning that these goods must have a valid declaration and be customs cleared to be able to proceed to their destination.’
