Customs Declaration Completion Requirements for Goods Subject to SPS Checks

HMRC has released guidance listing customs declaration completion requirements for goods subject to sanitary and phytosanitary (SPS) checks under the Northern Ireland Protocol.

The released guidance provides information on how to complete a licence declaration on a pre-shipment or post-shipment declaration for Northern Ireland Retail Movement Scheme (NIRMS) authorised traders.

For more information and the detailed guidance please see the attached link.