Last reviewed 10 September 2021

The movement of goods between Great Britain and Northern Ireland has been a problem for the UK Government since leaving the European Union at the beginning of this year.

In its most recent move, the Government has published the Customs (Safety and Security Procedures) Regulations 2021 (SI 2021/1011), which can be found at

These Regulations amend Regulation (EU) 2015/2446 which in turn supplements Regulation (EU) 952/2013 as regards detailed rules concerning certain provisions of the Union Customs Code, which is retained EU legislation.

Regulation (EU) 2015/2446 is amended so as to waive the requirement for an entry summary declaration in respect of goods that are qualifying Northern Ireland goods which retain domestic goods status on moving from Northern Ireland to the Republic of Ireland before arriving in Great Britain in accordance with regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (SI 2020/1605).

The EU Regulation is further amended so as to waive the requirement for a pre-departure declaration on goods which have been placed under a common transit procedure when they are dispatched from Great Britain to the Republic of Ireland, where the customs office of destination in respect of the goods is in Northern Ireland.