Moving goods from Northern Ireland to Great Britain
Introduction
Guidance
Last updated: 15 January 2026
There are two journeys for moving goods from Northern Ireland (NI) to Great Britain (GB):
- Direct: Northern Ireland to Great Britain
- Indirect: Northern Ireland to Great Britain via Ireland
Most goods moving directly from NI to GB will not require an export declaration but there are some limited exceptions where one is needed:
- under a customs special procedure in NI (including transit)
- in an authorised Temporary Storage Facility (TSF)
- Goods for which special processes apply, based on specific binding international obligations on the UK and European Union (EU)
The indirect movement of goods from NI to GB via Ireland requires an export declaration.
This guide shows the processes for the direct movement of goods from NI to GB and the indirect movement of goods from NI to GB via Ireland.