Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email <hmrcmanualsteam@hmrc.gov.uk> to let us know. Please check the other guidance available on GOV.UK from HMRC. A general guide to UK export procedures using the National Export System. NOTE: This manual will be affected by the new Customs legislation being introduced in May 2016 and is currently under review.
Making an indirect export from Northern Ireland
Find out what to do when goods which were declared for export in an EU country leave Northern Ireland, for either Great Britain or another non-EU country.
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If your goods are removed from Northern Ireland for a destination outside the EU and have been declared for export in an EU country, you’ll need to tell HMRC.
What you’ll need
If you’re responsible for EU exports that move through ports in Northern Ireland, you must provide HMRC with the movement reference number of your export declaration that covers your goods. This is available on the Export Accompanying Document issued by the customs authority of the EU country of export.