New process for some exports starting in Northern Ireland

Currently, businesses that indirectly export goods from Northern Ireland (NI) use a process in the customs declaration service (CDS). From 15 December 2025, this will no longer be possible. For this purpose, the term “indirect export” refers to a movement of goods that:

• starts in NI; and
• departs the EU from a port of exit in an EU member state.

A movement of goods that starts in NI and departs the EU from NI is not an indirect export. 

There are a number of alternative ways of moving the goods. Which will be appropriate will depend on the circumstances. The Chartered Institute of Taxation has published guidance discussing these, with useful links to various procedures.