In August 2023, the government published the final version of the Border Target Operating Model which confirmed that from 31 January 2024 some goods will face full customs controls when moved directly from Irish ports to Great Britain.
Goods will need to complete import processes if they are being imported directly from Ireland into Great Britain (not moving from or through Northern Ireland).
Goods moving from Northern Ireland to Great Britain through Irish ports will also have to complete import processes if they are:
- non-qualifying Northern Ireland goods
- excise goods (alcohol, tobacco, and energy products)
- goods which do not move directly to an Irish port once they have left Northern Ireland, for example, goods which are held in storage in Ireland
For these goods you will have to follow the import requirements set out in the Border Target Operating Model.
When moving these goods, most traders will need to make import customs declarations at the point of import and will no longer be able to delay making declarations. Ports will be required to control these goods moving from Ireland to Great Britain, meaning that unless they have received customs clearance they will not be released from the port."
HM Revenue & Customs