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What paperwork does a truck from Great Britain to Ireland need in 2026? UK export, ENS, Irish import, PBN and GMR in order

Oct 22
18 min read

A commercial vehicle going from Great Britain to Dublin or Rosslare needs five sets of paperwork, in this order. First, a UK export declaration for each consignment, submitted as "arrived" before the vehicle sets off, each with its own DUCR. Next, an entry summary declaration (ENS) in the EU's ICS2 for everything on board, required on Irish RoRo routes since 1 January 2026, and a pre-lodged Irish import declaration in AIS for each consignment. Last, one Revenue Pre-Boarding Notification (PBN) for the vehicle holding the ENS and import MRNs at "Good to proceed to check-in", and one HMRC goods movement reference (GMR) holding the export DUCRs. All five are done before the vehicle leaves for the GB port: the ferry operator checks the PBN and the GMR at check-in, and Revenue texts a customs channel 30 minutes before the ferry docks in Ireland.

Who files what

Document

System

Legally whose job

Can be done by

What it returns

UK export declaration (one per consignment)

HMRC CDS

The UK exporter

Its representative, such as a customs agent

DUCR and clearance

Entry summary declaration (ENS)

EU ICS2

The carrier; for an accompanied vehicle, the haulage company

A representative, with the carrier's knowledge and consent

ENS MRN

Irish import declaration (one per consignee)

Revenue AIS

The Irish importer

Its customs agent

Import MRN

Pre-Boarding Notification (PBN)

Revenue Customs RoRo Service

The haulier

A supply-chain partner it delegates to

PBN ID and status

Goods movement reference (GMR)

HMRC GVMS

The haulier

Its office or its agent

GMR

The legal split comes from the Union Customs Code, which puts the ENS on the carrier [9], and from Revenue's ICS2 guidance, which names the haulage company as the carrier for an accompanied vehicle and lets a representative lodge the ENS "with the knowledge and consent of the carrier" [14]. For an unaccompanied trailer the ferry operator is the carrier, though Revenue notes that some operators on Irish routes have passed that job to the haulier [14]. Revenue says the PBN is "the responsibility of the Haulier who may delegate this function to their supply chain partners" [16], and the law requires anyone who makes a declaration to pass its MRN to the carrier before the vehicle checks in [37]. In practice, on a weekly run, one Irish broker builds the whole pack. That is what our team does for UK brokers and hauliers through our Irish customs agent service.

Need this done? Our customs team builds the whole pack for a GB to Ireland load: the UK export entries through our UK filing route, the ENS, the pre-lodged Irish import declarations, the PBN and the GMR, sent as one set of PDFs before the vehicle leaves. See GB to Ireland freight customs, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

The five documents, one by one

1. UK export declaration. The GB ports on the Irish routes, including Holyhead, Fishguard, Pembroke Dock, Liverpool and Heysham, use GVMS and, for the ferry companies HMRC lists against each port, need the export declaration submitted as "arrived" [1][2]. Check HMRC's list for your carrier. That digitally presents the goods to customs, and HMRC says it must be submitted "before the goods start their journey to the border location" [2]. HMRC adds that the exporter or its representative must submit an export declaration and get clearance before the goods are allowed to leave the UK [3]. Every CDS export carries a DUCR, and HMRC's recommended format is year, GB, EORI, dash, your reference; "A DUCR and an optional part reference must be unique" [4]. One consignee, one export, one DUCR.

2. ENS in ICS2. Ireland's derogation for RoRo traffic ran to 31 December 2025, and Revenue says "ICS2 has been fully operational for all modes of transport since 1 January 2026" [13][14]. Revenue's ICS2 guidance says only one party can lodge the ENS for an accompanied vehicle: the haulier, as carrier, files a full ENS (filing type F50) holding all the required data, itself or through a representative with its knowledge and consent [14]. We normally lodge one ENS for the vehicle, with each Irish consignee's goods as a separate house consignment; however the load is split, every ENS MRN goes on the PBN [17]. The ENS needs a six-digit HS code for each item, the EU EORI number of a business consignee (or full name and address with Eircode where the consignee has none) and the seller and buyer [14]. The legal deadline for a GB ferry is two hours before the vessel arrives: Delegated Regulation 2020/2191 added GB ports to the short-sea list in Article 105(c) of Delegated Regulation 2015/2446, and Article 110 gives a lorry carried on a ferry the ferry's deadline [10][11]. Do not plan on two hours. Revenue's PBN guide says all safety and security, customs and transit declarations must be lodged before the vehicle arrives at the GB port of departure, and you cannot create a PBN without a valid ENS MRN [14][17].

3. Irish import declaration in AIS. One per consignee, pre-lodged. Revenue requires the declarations to be lodged before the goods leave for the ferry terminal in Great Britain [16]. AIS V2 has been live since 15 September 2026, and "From 16 December 2026, it will no longer be possible to use AIS V1 to process import declarations" [21]. That switch is the declarant's job and changes nothing for the haulier. A pre-lodged declaration that is never presented lapses: under Article 171 of the Union Customs Code, if the goods are not presented within 30 days of lodging, the declaration is deemed not to have been lodged [9]. The PBN is what presents the goods [14], so an MRN left off the PBN is a declaration that never arrives.

4. PBN. Revenue's guide calls the PBN an "electronic envelope" for the declarations covering everything on the vehicle. Only one PBN is permitted per vehicle or trailer, even with several consignments on board, and it can hold multiple MRNs [17]. A vehicle whose goods are cleared at the port needs, at minimum, the MRNs of all its ENS declarations and all its import declarations [17]. Whoever creates the PBN enters one or more mobile numbers and an email address, adds the MRNs, gives the PBN ID to the driver and checks the status before the vehicle leaves for the terminal: "Without a valid PBN at 'Good to proceed to Check-In' status, the vehicle will not be allowed to board the ferry. Such vehicles will be instructed to leave the port area" [16]. Empty commercial vehicles and trailers need one too [17]. Breaking these rules is an offence under section 12B of the Customs Act 2015, punishable on summary conviction by a fine of €5,000, up to 12 months' imprisonment, or both [17][37].

5. GMR. For a GB to EU movement, HMRC says a GMR "is needed for all movements and it must be in place before attending the port of departure" [6]. It must carry a reference for all goods on the vehicle; for exports that means "the DUCR for all the combined customs and safety and security export declarations" [5]. The carrier must "capture and validate the GMR" at check-in, and if it is not valid the haulier "cannot embark until they get the correct information" [7]. Vehicles are also turned away if the registration, trailer or container numbers do not match the GMR [39].

ENS, PBN and GMR side by side


ENS

PBN

GMR

Whose system

EU customs (ICS2)

Revenue

HMRC (GVMS)

What it is

Safety and security pre-arrival declaration for the goods

Envelope of MRNs for the vehicle

Vehicle reference for the GB port

References in

Goods, parties, HS codes, vehicle, route

ENS MRNs, import MRNs, transit MRNs

Export DUCRs (or "empty")

Reference out

ENS MRN (18 characters)

PBN ID and status

GMR

Where the driver shows it

Not shown; it lives inside the PBN

GB ferry check-in

GB ferry check-in

The commonest mix-up in our inbox is a DUCR typed into a PBN, or an Irish import MRN typed into a GMR. The PBN takes the Irish MRNs; the GMR takes the UK export DUCRs.

The order of filing, Thursday to Monday

  1. Thursday: the order list and invoices arrive. Check every line has a ten-digit commodity code, country of origin, net weight, price, Incoterm and consignee EORI. Query any nil-value line.

  2. Friday morning: UK export declarations, one per consignee, submitted as arrived. They return the DUCRs.

  3. Friday: the ENS in ICS2 for the vehicle, with a house consignment per Irish drop. It returns the ENS MRN.

  4. Friday: Irish import declarations, pre-lodged against the sailing, one per consignee. They return the import MRNs.

  5. Friday: the PBN with every ENS and import MRN, the driver's mobile and the office email. Confirm "Good to proceed to check-in".

  6. Friday: the GMR with every DUCR, built once every export is cleared. Check HMRC's inspection status before the vehicle reaches the GB port [8].

  7. Before departure: the driver gets a pack of PDFs: PBN ID, GMR, export entries, invoices and packing lists.

The order is not a preference; the references force it. The PBN needs the ENS and import MRNs to exist. The GMR needs the DUCRs to exist and the exports to be cleared. After departure the only steps left are the driver's two checks: HMRC's inspection status before the GB port, and Revenue's channel 30 minutes before Ireland [8][17].

A worked example: one Irish consignee

Rates in force on 22 October 2026. Figures rounded.

Step

Amount

Goods on the invoice, in euro at Revenue's monthly customs exchange rate [25]

€20,000

Share of transport to the Irish port [25]

€500

Customs value

€20,500

Customs duty with a valid UK statement on origin (preference 300, origin GB) [30]

€0

Import VAT at 23% on value plus duty [22]

€4,715

If the importer is registered for VAT and for Customs and Excise, it can use postponed accounting, which "removes the need to pay at the point of importation": the €4,715 goes on its VAT3 return instead [23]. If not, the VAT is paid at import. From the importer's own TAN account, Revenue is clear that "You must have credit available on the account before you submit a declaration" [24]; through an agent's deferred payment account, the agent will want the money before Friday's filing.

The 0% depends on the goods being of UK origin, not merely bought from a UK supplier [29]. The claim rests on a statement on origin from the UK exporter quoting its GB EORI number, or on importer's knowledge [29][31][38]. One statement can cover several shipments of identical goods over a period of up to 12 months [41]. The importer must keep the statement, or the importer's-knowledge records, for at least three years after import; the exporter keeps its copy for four [38][41].

From our own files

Every week a UK manufacturer's van leaves for Ireland with building products for three depots: two in the Republic and one in Northern Ireland. The Thursday email brings the order list and invoices. On Friday our team builds three UK export declarations through our UK filing route (one per depot, each with its own DUCR), two Irish import declarations pre-lodged against Monday's Holyhead to Dublin sailing, one ENS with a house consignment for each Irish drop, one PBN holding both import MRNs and the ENS MRN, and one GMR holding the three export DUCRs. One depot is VAT-registered and postpones its VAT; the other pays VAT in cash through our deferred payment account and is recharged. The driver has the pack before leaving.

What has gone wrong on that run, and the fix each time:

  • The van registration arrived late. The ENS and the GMR both identify the vehicle, and the PBN cannot be created without the ENS MRN, so nothing could be finished. Now the registration comes with Thursday's email.

  • A consumable coded as a silicone product was rejected by CDS. The commodity code carried a dual-use control, so the entry needed document code Y901 with the statement "Export licence not required". HMRC treats that code as a legal declaration that the goods do not need an export licence, and the evidence must be held on record [28]. We keep it on file.

  • An origin field rejected. A member-state code had been entered as the country of preferential origin on a UK export. CDS accepts "EU" there, and only there (DE 5/16) [27]. On the Irish import, a TCA claim for UK-originating goods uses "GB" in the same data element [30]. Right code, right box, fixed.

  • The GMR showed goods must be inspected. It had been finished while one export was still rejected. The fix is to clear every export first, then build the GMR, then run HMRC's inspection check, which answers "inspection needed", "no inspection needed" or that the status is not ready yet [8].

  • Spare parts on a zero-value invoice. Customs will not accept nil. Revenue's valuation manual says Method 1 "cannot normally be used because there is no price paid or payable" for free-of-charge goods, so the value is worked out by the other methods in turn [25]. On the UK export, CDS wants the statistical value declared as if there was a sales contract [26].

On a different weekly groupage trailer, a vehicle booked on the ferry as a car rather than as freight never triggered the PBN. It was held on arrival until we lodged a presentation for the un-presented declaration. Book the vehicle as freight.

At the ports

Holyhead and the other GB ports. Before reaching the port, the driver or the office checks the GMR on HMRC's inspection service [8]. HMRC says a vehicle leaving from Holyhead may need to attend an inland border facility [6]; the Holyhead Inland Border Facility at Parc Cybi is open 24 hours a day, seven days a week [36]. At check-in the ferry operator captures the GMR and the vehicle registration and takes the PBN ID [7][17].

On the ferry. The channel becomes available 30 minutes before the vessel arrives. Revenue texts it to the mobile numbers on the PBN and emails it to the address on it [17]. The channels are "Exit the Port", "Call to Customs", "Call to Customs - Transit", "Call to Customs - Seal" and "Live animals BCP" [19]. The driver can also look it up at revenue.ie/roro with the PBN ID, and should recheck, because a channel can change [18][19][20].

On a Call to Customs. At Dublin Port the driver follows the signs to T11, parks and completes the parking self check-in on Revenue's RoRo service; at Rosslare Europort the driver goes to the Customs Import Centre [15][20]. Revenue then texts the driver where to go for inspection [17]. Revenue's 24-hour customs helpline is on the driver leaflet [20].

If something changes

  • Different vehicle. Before check-in, update the GMR, amend the transport details on the ENS and the import declarations, and give the PBN ID to the new driver: the PBN holds the MRNs and contact details, not the registration [16][17]. Once the PBN has been given to the ferry operator at check-in, "it is locked for editing by the trade", with exceptional cases handled by email to Revenue [17]. A GMR can be updated as often as needed until it is used at check-in, and not after [40].

  • Sailing slips a day. The pre-lodged import stays valid for 30 days awaiting presentation [9]; an ENS is invalidated only if the goods have not arrived within 200 days [14]. Update the GMR for the new crossing [40]. The PBN holds MRNs rather than the sailing, so it needs changing only if an MRN changes [16][17].

  • Different GB port. An arrived export carries the GVMS location code of the port it was made for [42]. Since a CDS change in June 2025, HMRC lets an export submitted as arrived at one arrived-export GVMS port leave through another one without a new declaration, but the GMR may switch from "open" to "controlled", so rerun the inspection check [43][8]. If the Irish arrival port changes too, tell us: the ENS and the import declarations need amending before the vehicle leaves.

  • An extra pallet. It needs its own export, its own import (unless it belongs to a consignee already declared) and its MRN added to the PBN before check-in, plus its DUCR on the GMR. The ENS must also be amended to cover it, because it has to cover all goods on the vehicle [14].

  • Empty return. A PBN is still required [17]; the GMR uses the "empty" option [5]; no ENS is needed for empty equipment [14].

  • A Northern Ireland drop on the same vehicle. That consignment is not an Irish import. It is declared into Northern Ireland under the UK's Windsor Framework arrangements, for example through the Trader Support Service, where all new movements must use the new service from 20 October 2026 [34]. Where it travels via Dublin, it continues north under a transit arranged with our transit partner. The reverse route has its own rule: Revenue says goods for Ireland shipped through Northern Ireland "continue to be subject to full customs and import requirements" [35]. Ask us before mixing Republic and Northern Ireland drops on one vehicle.

Seven things that go wrong on weekly groupage

  1. Registration, sailing or port changed without telling the broker.

  2. ENS rejected for a stop-word description, a missing six-digit HS code or a business consignee with no EU EORI, so the PBN cannot be created [12][14].

  3. Wrong reference in the wrong system: a DUCR in the PBN, an Irish MRN in the GMR.

  4. GMR built while an export was rejected or not yet arrived, then showing "inspection needed" [8].

  5. "Shipped from the UK" treated as UK origin. The 0% preference covers only goods of UK origin; goods made elsewhere pay the normal third-country duty unless another relief applies [29].

  6. Invoice data: eight-digit codes, one line hiding several codes or origins, missing weights, nil-value lines, totals that differ from the goods sheet by a cent.

  7. Steel or aluminium building products pushing an Irish importer to 50 tonnes or more of CBAM goods in a year without authorised CBAM declarant status, which must be applied for before the import that crosses the threshold [32]. The definitive period has run since 1 January 2026, goods from Great Britain are within CBAM, and CBAM certificates go on sale on 1 February 2027 [32][33].

What to send us, and when

Send it the day before loading, not on sailing day.

  1. Commercial invoices with ten-digit commodity codes, country of origin, net and gross weights, Incoterm and currency, plus a goods sheet that matches the invoices to the cent.

  2. The UK statement on origin with the exporter's GB EORI number, if claiming 0% duty.

  3. Each Irish consignee's EORI, VAT number, and whether it postpones VAT or pre-funds it.

  4. The vehicle registration and trailer number, the sailing and the ferry route.

  5. The driver's mobile number and the office email for the PBN texts.

  6. A representation letter from any consignee we have not acted for before.

We return the export entries, the ENS MRN, the import MRNs, the PBN ID at "Good to proceed to check-in" and the GMR as one PDF pack. The service is set out on our GB to Ireland freight customs and import customs clearance pages.

What changed in 2025 and 2026

  • An ENS in ICS2 has been required for every RoRo arrival into Ireland since 1 January 2026 [13][14]. From 1 June 2026 the EU's temporary transit derogations ended, so every consignment entering the EU needs a valid ENS, and an updated stop-words list has applied since 3 August 2026 [12].

  • The PBN arrives and presents the goods electronically; no separate arrival or presentation notification is needed [14].

  • AIS V2 went live on 15 September 2026; AIS V1 can no longer be used for import declarations from 16 December 2026 [21].

  • CBAM's definitive period started on 1 January 2026 with a 50-tonne annual threshold; certificate sales start on 1 February 2027 [32][33].

  • From 20 October 2026 all new Trader Support Service movements must use the new service [34].

  • Irish standard VAT is 23%, and Revenue lists no change to it [22].

Frequently asked questions

What does the ferry operator check before the driver can board? Two things. The Revenue PBN, which must show "Good to proceed to check-in", and the HMRC GMR. Revenue says a vehicle without a valid PBN will not be allowed to board and will be told to leave the port area [16]; HMRC says the haulier cannot embark if the GMR is not valid [7], and vehicles whose registration does not match the GMR are turned away [39].

Can several consignments share one PBN and one GMR? Yes. Revenue permits only one PBN per vehicle or trailer and it can hold many MRNs [17]; the GMR carries a reference for all goods on the vehicle [5]. Each consignee still needs its own export declaration and its own Irish import declaration.

Does the Irish import declaration have to exist before the PBN? Yes. The PBN is an envelope of MRNs, so the ENS and every import declaration come first. Revenue is explicit: "You cannot create a PBN without a valid ENS MRN" [14].

The van is coming back empty. What does it need? A PBN on the Irish side, because one is required for every commercial vehicle or trailer even when empty [17], and a GMR using the "empty" option [5]. No ENS is needed for empty equipment that is not itself being imported [14].

The vehicle changed after we filed. What now? Before check-in, update the GMR, amend the ENS and import transport details and give the PBN ID to the new driver; the PBN holds MRNs, not the registration [16][17]. Once the PBN has been handed to the ferry operator it is locked [17], and a used GMR cannot be changed by the haulier [40], so tell your broker the moment a vehicle is swapped.

Who pays the Irish import VAT, and why 23% rather than 20%? The Irish importer pays Irish VAT at 23% on the customs value plus duty [22]. An importer registered for VAT and for Customs and Excise can postpone it onto its VAT3 [23]; otherwise it is paid at import, and a cash TAN account must be in credit before the declaration is submitted [24].

Get it cleared

Send us the invoices, the vehicle registration and the sailing the day before loading, and our customs team builds the export, ENS, import, PBN and GMR pack so the driver has it before leaving. WhatsApp or call 086 846 1240, or email service@cldeclarations.com. We reply the same working day.

Related guides

Sources

  1. HMRC, List of ports using the Goods Vehicle Movement Service (updated 19 August 2026), fetched 22 October 2026: https://www.gov.uk/guidance/list-of-ports-using-the-goods-vehicle-movement-service

  2. HMRC, Check which locations need an arrived export declaration (updated 13 November 2024), fetched 22 October 2026: https://www.gov.uk/guidance/check-which-locations-need-an-arrived-export-declaration-from-1-january-2022

  3. HMRC, Making a full export declaration (updated 13 May 2025), fetched 22 October 2026: https://www.gov.uk/guidance/making-a-full-export-declaration

  4. HMRC, CDS Volume 3 Export Declaration Completion Guide, Group 2: References of messages, documents, certificates and authorisations, DE 2/1 DUCR (updated 22 October 2026), fetched 22 October 2026: https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide/group-2-references-of-messages-document-certificates-and-authorisations

  5. HMRC, Get a goods movement reference (updated 9 June 2026), fetched 22 October 2026: https://www.gov.uk/guidance/get-a-goods-movement-reference

  6. HMRC, Check how to move goods through ports that use the Goods Vehicle Movement Service (updated 27 May 2025), fetched 22 October 2026: https://www.gov.uk/guidance/check-how-to-move-goods-through-ports-that-use-the-goods-vehicle-movement-service

  7. HMRC, Check if a goods movement reference is valid (updated 8 October 2025), fetched 22 October 2026: https://www.gov.uk/guidance/check-if-a-goods-movement-reference-is-valid

  8. HMRC, Check if you need to get your goods inspected (driver inspection notification service), fetched 22 October 2026: https://www.tax.service.gov.uk/driver-inspection-notification/start

  9. Regulation (EU) No 952/2013, Union Customs Code, Articles 127(4) and 171, https://eur-lex.europa.eu/eli/reg/2013/952/oj (text read at https://www.legislation.gov.uk/eur/2013/952/article/127 and https://www.legislation.gov.uk/eur/2013/952/article/171), fetched 22 October 2026

  10. Commission Delegated Regulation (EU) 2015/2446, Article 105(c) (short sea shipping: two hours before arrival of the vessel at the first port of entry) and Article 110 (combined transportation), https://eur-lex.europa.eu/eli/reg_del/2015/2446/oj (article text read at https://www.legislation.gov.uk/eur/2015/2446/article/105 and https://www.legislation.gov.uk/eur/2015/2446/article/110), fetched 22 October 2026

  11. Commission Delegated Regulation (EU) 2020/2191 of 20 November 2020, Article 1 (adds ports of the United Kingdom, except those in Northern Ireland, to Article 105(c)) and Article 2 (applies from 1 January 2021), https://eur-lex.europa.eu/eli/reg_del/2020/2191/oj (text read at https://www.legislation.gov.uk/eur/2020/2191/article/1), fetched 22 October 2026

  12. European Commission, Import Control System 2 (ICS2), news items of 1 June 2026 (end of temporary derogations for NCTS Phase 6 and link with ICS2 ENS filing) and 1 July 2026 (updated stop words list in force from 3 August 2026), fetched 22 October 2026: https://taxation-customs.ec.europa.eu/customs-4/customs-security/import-control-system-2-ics2-0_en

  13. Revenue, Import Control System 2 (published 4 August 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/import-control-system/ics-2/index.aspx

  14. Revenue, ICS2 Release 3 information session slides (Ireland's derogation to 31 December 2025, F50 road filing, carrier and representative, data requirements, 200-day invalidation, empty equipment, PBN arrives and presents, "You cannot create a PBN without a valid ENS MRN"), fetched 22 October 2026: https://www.revenue.ie/en/customs/documents/ics2-release-3.pdf

  15. Revenue, Customs RoRo Service (published 2 June 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/roro-service/index.aspx

  16. Revenue, Pre-Boarding Notification (published 2 June 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/roro-service/pre-boarding-notification.aspx

  17. Revenue, Customs RoRo Service: PBN user guide (last updated November 2025), fetched 22 October 2026: https://www.revenue.ie/en/online-services/support/documents/help-guides/ros/pbn-user-guide.pdf

  18. Revenue, Information for truck drivers arriving at Irish ports (published 2 June 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/roro-service/truck-drivers-ports.aspx

  19. Revenue, Customs Channel Look-up (published 2 June 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/roro-service/customs-channel-look-up.aspx

  20. Revenue, Advice for drivers arriving by RoRo ferry from Great Britain into Ireland (leaflet RPC016783), fetched 22 October 2026: https://www.revenue.ie/en/customs/documents/drivers-dublin-rosslare-ports.pdf

  21. Revenue, AIS: Revised Annex B and Centralised Clearance for Import (published 16 June 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/annex-b-cci/index.aspx

  22. Revenue, Current VAT rates (published 1 January 2026), fetched 22 October 2026: https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx

  23. Revenue, Postponed accounting (published 17 February 2026), fetched 22 October 2026: https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/imports/postponed-accounting.aspx

  24. Revenue, AIS payment methods (published 11 August 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/payment-methods/index.aspx

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  26. HMRC, CDS Volume 3 Export Declaration Completion Guide, Group 8, DE 8/6 Statistical Value (updated 22 October 2026), fetched 22 October 2026: https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide/group-8-other-data-elements-statistical-data-guarantees-and-tariff-related-data

  27. HMRC, Country codes for the Customs Declaration Service, Appendix 13 Table 1 (file dated 20 August 2026): "EU ... Only permitted to be declared as a (DE 5/16) Country of Preferential Origin", fetched 22 October 2026: https://www.gov.uk/government/publications/country-codes-for-the-customs-declaration-service

  28. HMRC, CDS Appendix 5A: DE 2/3 documents and other reference codes (Union), code Y901 (file dated 22 October 2026), fetched 22 October 2026: https://www.gov.uk/government/publications/data-element-23-documents-and-other-reference-codes-union-of-the-customs-declaration-service-cds

  29. Revenue, EU-UK Trade and Cooperation Agreement: preferential tariff treatment (published 10 November 2025), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/origin/eu-uk-trade-agreement/preferential-tariff-treatment.aspx

  30. Revenue, EU-UK Trade and Cooperation Agreement: import declaration codes (published 10 November 2025), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/origin/eu-uk-trade-agreement/import-declaration-codes.aspx

  31. HMRC, Proving originating status and claiming a reduced rate of customs duty for trade between the UK and EU (updated 20 December 2022), fetched 22 October 2026: https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu

  32. Revenue, CBAM: key elements (published 28 July 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/cbam/key-elements.aspx

  33. European Commission, CBAM Questions and Answers (last updated 15 October 2026), including "Sales of CBAM certificates will start on 1 February 2027" and question 7.14 (goods from parts of the UK other than Northern Ireland are subject to CBAM), fetched 22 October 2026: https://taxation-customs.ec.europa.eu/document/download/013fa763-5dce-4726-a204-69fec04d5ce2_en?filename=CBAM_Questions%20and%20Answers.pdf

  34. HMRC, Trader Support Service (updated 22 October 2026: "from 20 October 2026 all new movements must be made using the new Trader Support Service"), fetched 22 October 2026: https://www.gov.uk/guidance/trader-support-service

  35. Revenue, The Windsor Framework (published 28 April 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/info-movements-ni/info-businesses-trading-ni/trade-with-ni/windsor-framework.aspx

  36. HMRC, Holyhead Inland Border Facility (updated 22 December 2025), fetched 22 October 2026: https://www.gov.uk/government/publications/attending-an-inland-border-facility/holyhead-inland-border-facility--2

  37. Customs Act 2015, section 12B (as revised: pre-boarding notification by the carrier, declarants to pass MRNs to the carrier before check-in, offence and penalty of a fine of €5,000 or imprisonment not exceeding 12 months or both), fetched 22 October 2026: https://revisedacts.lawreform.ie/eli/2015/act/18/section/12B/revised/en/html

  38. Revenue, Procedures for importing from the UK (checklist) (dated 10 November 2025): statement on origin must contain the exporter's GB EORI number; importer keeps it for a minimum of three years, fetched 22 October 2026: https://www.revenue.ie/en/customs/documents/checklist-importing-from-uk.pdf

  39. HMRC, Goods Vehicle Movement Service: processes at the border and during crossing (updated 1 June 2026), fetched 22 October 2026: https://www.gov.uk/guidance/goods-vehicle-movement-service/goods-vehicle-movement-service-processes-at-the-border-and-during-crossing

  40. HMRC Developer Hub, Goods Vehicle Movement Service end-to-end service guide: Create or update a GMR, fetched 22 October 2026: https://developer.service.hmrc.gov.uk/guides/gvms-end-to-end-service-guide/documentation/create-update-gmr.html

  41. EU-UK Trade and Cooperation Agreement, UK Treaty Series 8/2021, Part Two, Article 56(3) and (4) (statement on origin valid 12 months; multiple shipments of identical products within a period not exceeding 12 months) and Article 59 (importer keeps records for at least three years, exporter for at least four), read 22 October 2026: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/982648/TS_8.2021_UK_EU_EAEC_Trade_and_Cooperation_Agreement.pdf

  42. HMRC, CDS Volume 3 Export Declaration Completion Guide, Group 5, DE 5/23 Location of goods (GVMS location code from Appendix 16S, with additional information code RRS01) (updated 22 October 2026), fetched 22 October 2026: https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide/group-5-dates-times-periods-places-countries-and-regions

  43. HMRC, "HMRC systems changes to simplify some GVMS exports journeys" (CDS Release 4.8.0, Saturday 14 June 2025: an arrived export submitted with RRS01 and an arrived GVMS location can exit via any other arrived GVMS location without a new declaration; the GMR may change from open to controlled), HMRC trade communication as circulated by trade associations, fetched 22 October 2026: https://www.asm.org.uk/media/96447/hmrc-systems-changes-to-simplify-some-gvms-exports-journeys-final-v30.pdf

 
 
 

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