The final version of the Border Target Operating Model (BTOM) was published in August 2023. The BTOM sets out the UK government’s approach to importing goods into Great Britain. It confirmed that, from 31 January 2024, some goods will face full customs controls when moved directly from Irish ports to Great Britain.  

Businesses will need to complete import processes if they import goods into Great Britain from Ireland, where those goods do not move through Northern Ireland.  

Goods moving from Northern Ireland to Great Britain through Irish ports will also have to complete import processes if they are: 

• non-qualifying Northern Ireland goods;
• excise goods, such as alcohol, tobacco, and energy products; or
• goods that do not move directly to an Irish port once they have left Northern Ireland, (eg, goods held in storage in Ireland). 

When moving the goods set out above, most businesses will be required to make import declarations at the point of import into Great Britain. Businesses will no longer be able to delay making declarations. Unless these goods have received customs clearance, they will not be released from the port. 

How to prepare for 31 January 2024 

1. Confirm with your haulier/carrier if you are moving qualifying Northern Ireland goods.
2. Register for a GB Economic Operators Registration and Identification (EORI) if you do not already have one.
3. Register for the Customs Declaration Service if you have not already done so.
4. Check whether you (and your haulier) need to register for the Goods Vehicle Movement Service (GVMS) if your goods are arriving in Great Britain at roll on roll off (RORO) ports.
5. Check Irish customs guidance if you are moving goods to Great Britain from Ireland. 

Where to find help 

• Import goods into the UK: step by step - GOV.UK (www.gov.uk) 
• Imports and exports: general enquiries - GOV.UK (www.gov.uk)