Ireland's trade with the United Kingdom changed fundamentally after Brexit. While Ireland remains in the EU single market and customs union, movements of goods between Ireland and Great Britain now require full customs declarations and are treated as imports and exports to and from a third country.
The Republic–Great Britain route
Goods moving between Ireland and Great Britain require export declarations, import declarations, and where applicable safety and security declarations. The Common Transit Convention can simplify movements through Great Britain to or from continental Europe. Irish Revenue operates these processes through its AEP (Automated Entry Processing) system, with electronic declarations filed by the importer or their customs agent.
The Northern Ireland dimension
Under the Windsor Framework, Northern Ireland operates a distinct regime: goods moving from Great Britain into Northern Ireland follow specific customs and SPS procedures, while North–South trade on the island remains within the EU. Irish businesses with cross-border supply chains should map their routes carefully — the same product can be subject to very different rules depending on origin and destination.
For Irish importers and exporters, the priority is accurate customs classification, evidence of origin, and choosing an agent who understands both EU and UK procedures. Working with a standards-assessed customs broker reduces the risk of errors at a sensitive border.
