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2022: Goods from Ireland exempted from GB Full Customs Controls - DEBRIEF

(FREE) The UK Government has announced an exception to the introduction of full customs controls from NI + ROI to Great Britain.

On Wednesday, 15 December 2021, the UK Government announced that current arrangements for imports from NI to GB will continue to apply. This is due to the fact that the discussion on the Ireland/Northern Ireland Protocol is ongoing.

Statement In House of Lords

This means that the staged customs controls for goods that move from the island of Ireland into Great Britain while discussions between the United Kingdom and the European Union on the Northern Ireland Protocol is ongoing.

The hope is that this will avoid any disruption and ensure that businesses

moving goods from the island of Ireland to Great Britain can continue to follow the

same processes they do now


On 14 September, the Government had announced a revised timetable for the final stages of the introduction of controls on incoming goods. These controls relate primarily to customs, SPS controls, and safety and security declarations. The first phase of these new controls is implemented on 1 January 2022.

Webinar: Brexit 2022 - Are you ready for big UK customs changes?

Full border controls + Vet checks from NI to GB?

Implementing full border controls and veterinary checks (e.g. the IPAFFS notification) for goods moving from NI to GB is particularly complex. The UK argues that there are specific treaty and legislative commitments to so-called “unfettered access” for goods from Northern Ireland. As long as the discussions on the Protocol on Northern Ireland and Ireland are on-going, full border controls and veterinary health checks and pre-notifications are not appropriate.

Current rules for moving goods from the island of Ireland to Great Britain

While the discussions on the future of the controls for Northern Ireland are ongoing, the UK has decided on a temporary basis, that the current arrangements for moving goods from the island of Ireland to Great Britain for as long as discussions on the Protocol are ongoing.

What are the current arrangements for NI to GB?

Goods moving from NI directly to GB will continue to do so on the basis of the arrangements that apply currently, until further notice; and will not, for now, be affected by the changes being introduced on 1 January for all other inbound goods. Goods moving directly from Northern Ireland to Great Britain will move without significant control, unless they are being moved under a customs special procedure.

New law

This will be given effect through legislation by 1 January 2022.

Applies to goods from the Republic of Ireland and Northern Ireland

The new rules apply for goods that are in the Republic of Ireland or Northern Ireland

immediately before their importation into Great Britain.

Delayed Declarations

Delayed declarations will continue to be available. This also applies to goods arriving through fixed transport installations. Businesses importing non-controlled goods from Ireland to Great Britain, or from Northern Ireland to Great Britain via Ireland, you can still delay making your customs declarations for up to 175 days, as long as you make an entry in declarants records at the time of import.

Pre-lodgement of declarations

Where pre-lodgement of declarations is required, carriers will not be required to use GVMS or notify HMRC when the vessel or aircraft carrying the goods has embarked for Great Britain.

Controlled Goods

Where declarations have been lodged in HMRC systems, including for controlled goods, traders will have up to the end of the next working day to notify HMRC that the goods have arrived in Great Britain.

Import VAT

VAT registered businesses using staged customs controls will be required to account for import VAT as appropriate in the VAT return for the period in which the import takes place.

Qualifying Goods

Qualifying Northern Ireland goods moving from Northern Ireland directly to Great

Britain will be unaffected by this change and continue to benefit from unfettered access.

Sanitary and Phytosanitary Arrangements to Traders moving goods from the island of Ireland to Great Britain from January 2022, will be subject to the same requirements currently in place, no new controls will be put in place.


From 1 January 2022, for movements from Ireland and Northern Ireland there will

continue to be no requirement for: Import pre-notification to be submitted by the GB importer.

Controlled Goods

Goods on the controlled goods list will continue to be subject to all requirements. This facilitation does not affect them


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