HMRC advises on indirect exports for Northern Ireland

Since 15 December 2025, traders have been required to use a different process in the Customs Declaration Service (CDS) for handling indirect exports end-to-end from Northern Ireland.

Indirect exports are movements that start in Northern Ireland and depart from a port of exit in a European Union (EU) member state, rather than being directly moved from a port or airport in Northern Ireland.

HMRC issued the information below to advise of alternative ways to move your goods after this date, and advise that you check which process is appropriate for your circumstances. 

Moving your goods

HMRC state that businesses can move goods using one of the following processes:

• Submit your export declaration in CDS if you’re moving goods through a port of exit in the Republic of Ireland - if you use this process, you must ensure that:
  • the Export Declaration must include the Additional Information (AI) code: ‘AG999’ in DE 2/2
  • the Office of Exit code the goods are intended to exit from in the Republic of Ireland is entered in DE 2/2 against code AG999, and
  • D/E 5/12 Office of Exit must show the Office of Exit as matching the Office of Export
  • your haulier carries a copy of the export declaration, either in paper or electronic format
  • you include the Movement Reference Number (MRN) of the declaration in the Irish Revenue’s Pre-Boarding Notification (PBN) for movements exiting on a RoRo service
  • you provide the MRN to the airline or handling agent for movement exiting via air
  • If you do not follow this guidance and enter the Office of Exit as an EU location in DE 5/12, it will be impossible to close your declaration. Please note this option doesn’t apply to exits via other EU member states.

• Declare a direct export with the customs authority where the goods depart. This option is only available if the goods are under €3,000 in value and are not subject to licence controls.
•  Use the Common Transit Procedure where the destination is within a Common Transit Convention (CTC) country – this can include Great Britain which is a signatory to the CTC. Read further guidance on the CTC.
•  Make changes to the routing and move goods directly from Northern Ireland, as the majority of qualifying Northern Ireland goods don’t require an export declaration when moved directly from Northern Ireland to Great Britain, unless this is required to fulfil an international obligation – for example, for the movement of endangered species.
•  Move goods under a single transport contract (STC) with an airline or shipping company who take over the carriage of the goods in Northern Ireland – please note, this can’t be used for movements exiting by road, or goods subject to excise duty.

Arrangements for moving goods directly from Northern Ireland to Great Britain, either under unfettered access or in the limited circumstances where declarations apply, were unchanged.