The draft Border Target Operating Model (TOM) includes plans to introduce full import controls for Ireland to Great Britain movements from 31 October 2023, bringing these movements into line with the remainder of the EU and the rest of the world.
This means that arrangements will change for goods arriving directly into GB ports from Irish ports.
If moving goods that start their journey in Ireland:
Traders will no longer be able to delay making import customs declarations for up to 175 days. Most traders will have to make declarations and pay relevant tariffs at the point of import.
All ports will be required to apply full customs controls to goods moving from Ireland to Great Britain. This means that goods must have a valid declaration and be customs cleared to be able to proceed to their destination. Goods may be held in the port, or directed to an Inland Border Facility for documentary or physical checks if these checks cannot be done at the border.
Traders, hauliers and carriers will need to follow Goods Vehicle Movement Service (GVMS) processes at ports using GVMS.
This is separate to the specific arrangements for goods moving into and out of Northern Ireland, which are set out under the Windsor Framework.
There will be legislation to ensure that Northern Ireland businesses moving qualifying NI goods will continue to have unfettered access when moving goods within the UK.