S&S requirements are separate to transit and need to be fulfilled regardless of transit status, so carriers should always check whether they need to submit a UK S&S declaration for their movement. That said, in practice, there are waivers that apply which means the number of UK S&S declarations needed is limited for movements between Ireland, the UK and the EU (including Poland).

Ireland > GB > EU

• From Ireland - they would need to meet any S&S exit requirements set by the Irish.

• Into GB - no pre-arrival ENS needed to enter GB as S&S import controls for EU imports are currently waived.

• From GB - they will need to submit an EXS declaration, unless the gods are covered by a combined import declaration or are empty units.

• Into EU - they will need to complete EU S&S entry requirements.

EU > GB > Ireland

• From the EU - they will need to meet any EU S&S exit requirements.

• Into GB - no pre-arrival ENS needed to enter GB as S&S import controls for EU imports are currently waived.

• From GB – they will need to submit an EXS declaration, unless the gods are covered by a combined import declaration or are empty units. For goods moved under transit with an office of destination in NI there is an EXS waiver, but this only applies when goods are being moved in transit to NI.

• Into Ireland – they will need to meet any S&S entry requirements set by the Irish.