Although the UK has left the EU, operators will still be able to move goods between Ireland and other EU countries by road through Great Britain (the UK Landbridge). However, from 1 January 2021, a range of new steps must be completed.

Depending on the model used by operators (for example, in-house or via a customs agent), there is flexibility as to who completes some of the necessary steps.

It is therefore vital that all those involved in the transit chain (traders, logistics companies, customs agents, hauliers) understand and agree in advance who is responsible for each of the steps along the route.