Apply for a Notification of Presentation waiver for goods moving from Great Britain into Northern Ireland
Source: gov.uk (2025-04-30)

How to apply for a Notification of Presentation (NOP) waiver if you choose to move goods using entry in declarant's records.

Under the Windsor Framework, if you are a trader and you choose to move your goods using entry in declarant’s records (EIDR), then you must present goods to customs. This process can be waived if you have a Notification of Presentation (NOP) waiver.

You can only apply for a NOP waiver if you hold a Northern Ireland authorised economic operator authorisation (https://www.gov.uk/guidance/authorised-economic-operator-certification). This can be Authorised Economic Operator Customs Simplification (AEOC) or a combination of AEOC and Authorised Economic Operator Security and Safety (AEOS).

You must also hold one of the following:
- an authorisation to use Northern Ireland entry in declarant’s records under simplified customs declarations processes for movements (https://www.gov.uk/guidance/using-simplified-declarations-for-imports)
- a UK Internal Market Scheme entry in declarant’s records (UKIMS-EIDR) authorisation (https://www.gov.uk/guidance/apply-to-make-an-entry-declaration-in-your-records-under-the-uk-internal-market-scheme)
This can only be used for standard goods that are moving by direct transport from Great Britain (England, Scotland and Wales) to Northern Ireland. The goods must:
- meet the ‘not at risk’ criteria (https://www.gov.uk/guidance/check-if-you-can-bring-your-goods-into-northern-ireland-from-great-britain-without-paying-duty)
- have UK domestic status
- not have any import controls
- not have any licencing requirements
- not be subject to prohibitions or restrictions
- not enter a customs duty suspense procedure
You cannot use the NOP waiver for any other type of movements.

If you hold a NOP waiver, you can use this for multiple movements without presenting goods to customs.

Using the Goods Vehicle Movement Service

If you have an NOP waiver you can tell your haulier to add this to the Goods Vehicle Movement Service to get a Goods Movement Reference. This will waive the requirement for additional information to the Goods Vehicle Movement Service.

If you do not have a NOP waiver you must meet requirements for this by adding details to the Goods Vehicle Movement Service. These must include:
- your safety and security entry in summary declaration movement reference number
- your Location Reference Number (LRN)
- if you move ‘at risk’ goods, your Procedure Code
More information will be added to the create a goods movement reference guidance (https://www.gov.uk/guidance/get-a-goods-movement-reference) to support moving goods through locations which use the Goods Vehicle Movement Service.

You can also meet NOP requirements by completing a C21 (https://www.gov.uk/government/publications/import-and-export-customs-clearance-request-c21) and entering the C21 movement reference number in the Goods Vehicle Movement Service.

Using inventory-linked ports

If you move goods into inventory-linked ports you must complete a C21 as a customs clearance request. This is also a NOP.

If you hold a NOP waiver, you do not need to complete a C21 to release your goods from inventory.

If your goods meet the NOP waiver criteria, the waiver will allow you to clear multiple movements without a C21.

Apply online

To apply online for a NOP waiver, you must:
- be established in Northern Ireland and have an EORI number starting with XI
- hold a valid Northern Ireland Authorised Economic Operator (AEO) authorisation for movements into Northern Ireland — this can be either AEOC or a combination of AEOC and AEOS
- be authorised to use Northern Ireland entry in declarant’s records under simplified customs declarations processes for movements into Northern Ireland or hold a UKIMS-EIDR authorisation
- confirm that the NOP waiver is being used as set out in this guidance
You’ll need to:
- sign in with your Government Gateway user ID and password (if you do not have one you can create one when you first try to sign in)
- use your email address to get a confirmation code you can use to sign in
If your AEO or EIDR authorisations are revoked or suspended you will be unable to use your NOP waiver.

You can save your progress and come back to it later.

You’ll get an email to confirm that we have received your application. This email will contain a unique reference number.

You do not need to do anything until we contact you.

Apply now (https://www.tax.service.gov.uk/submissions/new-form/apply-for-notification-of-presentation-waiver-for-moving-goods-from-great-britain-into-northern-ireland)