Making an indirect export from Northern Ireland
Find out what to do when goods which were declared for export in an EU country leave Northern Ireland, for either Great Britain or another non-EU country.
Applies to Northern Ireland
If your goods are removed from Northern Ireland for a destination outside the EU and have been declared for export in an EU country, you’ll need to tell HMRC.
What you’ll need
If you’re responsible for EU exports that move through ports in Northern Ireland, you must provide HMRC with the movement reference number of your export declaration that covers your goods. This is available on the Export Accompanying Document issued by the customs authority of the EU country of export.
Moving goods through a Goods Vehicle Movement Service-linked port
If you move goods out of Northern Ireland through a port using the Goods Vehicle Movement Service, you need to create a goods movement reference and include the master reference number from your Export Accompanying Document.
You should provide the goods movement reference to the carrier at check-in. You do not need to provide HMRC with any more information unless requested.
Moving goods through an inventory-controlled port
Goods leaving Northern Ireland through inventory-controlled locations must follow the procedures at that location.
Closing the movement of the goods
If you move goods out of a port using the Goods Vehicle Movement Service, the system should automatically close this movement for you.
If you move goods using an inventory-controlled port or if the movement has not been closed automatically, you need to provide commercial evidence of your departure after the goods have left Northern Ireland. Evidence can include:
- the C21 inventory clearance Movement Reference Number
- airway bills
- bills of lading
- ferry boarding passes
You must send this evidence to:
FREEPOST
BT OPS
EAD
We will process your evidence and update the appropriate EU systems.
Updates to this page
Last updated 4 July 2021 + show all updates
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Information about if you move goods through a Goods Vehicle Movement Service has been added.
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First published.