Whilst Northern Ireland remains part of the UK, the customs procedures often differ to reflect its unique status within Europe.

Goods imported into Ireland can be declared either for the UK market, or the EU market, depending on the preference of the importing party.

Goods declared to the UK market are considered ‘not at risk’. In order to declare to the UK market, a registration for the UK Internal Market Scheme is also required (UKIMS).

Goods declared to the EU market are considered ‘at risk’ and can travel freely within the EU and Northern Ireland.

Sanitary and phytosanitary goods must be declared on TRACES which is the EU declaration system.

Excise goods can move under EMCS suspension from or to Northern Ireland and the EU and UK.