You have to get up very early in the morning to catch Dublin Port’s customs officials on their latest Brexit drive. Their mission, which started last Friday, is to give customs advice to truck drivers in advance of Brexit and to hand out leaflets. The leaflet outlines what truck drivers must do in the event of a no-deal Brexit. It will be made via an entry summary declaration (ESD) for which truck drivers will be given a master reference number (MRN). Strictly speaking it is not the responsibility of truck drivers to ensure that the goods they are carrying are customs compliant.
Source: The Irish Times April 09, 2019 15:43 UTC