1. Transit declarations
Electronically submit the declaration to customs
Customs declaration are followed up by a transit declaration which contains information about the goods so they can be clearly identified, if needed. A bank guarantee is usually required cover possible liabilities. You must submit the electronic declaration to customs, using a customs software package. Alternatively, an agent can submit the declaration on your behalf.
2. Transit documents
Documents required during transit
During the preparation stage you’ll have decided if you’ll be transporting your goods or have an agent act on your behalf.
If you choose to transport your own goods, you’ll need personal and vehicle documents. These include a valid driving licence and if you’re not the owner of the vehicle a letter headed permission is required from the business.
Get your Green Card
Drivers travelling from Northern Ireland to Ireland will need to carry a green card (for proof of insurance). It would be illegal to travel without this proof of insurance. To get a green card, you should contact your insurance provider. Drivers travelling from Ireland to Northern Ireland or the rest of the UK will not need a green card as their Irish insurance disc will be accepted as proof of insurance.
You’ll also need to have access to trade documents. These may include invoices and packing list, certificates of origin, import/export declarations, import licences or letters of credit. If you have chosen to have an agent work on your behalf, they’ll manage/issue these documents.
3. Inspection process (if required)
Depending on your goods, customs authorities may need to carry out checks. In most cases, goods are essentially pre-cleared via customs declarations. However, some physical or documentation checks may still be required to prove that certain tests have been completed, for example, checks on animals and animal products.
4. Import VAT & duties
Pay import VAT & Duties
Current rules mean that businesses trading between Ireland and Northern Ireland will continue to be required to register for VAT and pay import VAT and duties. If you don’t have a deferment account you can make single payments to the Revenue and HMRC, options include online banking, bank transfer or corporate credit card or debit card.