dunedin
Well-known member
Are you being in trouble maker / pedant mode (again ), as in post #4 you referred “to returning to GB waters”, so presumably just visited Norn Ireland from Alba. So all within UK but not GB?Oh, no I don't! I didn't declare Charlie Barley's speciality on the way out either.
And HMRC Notice 8 excludes NI to GB and NI to Ireland (but doesn’t give any alternative source of info). But this would hardly help the OP considering crossing from UK to France