Webbrought into Northern Ireland from another part of the United Kingdom. 2. For the purposes of the first and second subparagraph of paragraph 1, a good brought into Northern Ireland from outside the Union shall be considered to be at risk of subsequently being moved into the Union unless it is established that that good: WebA cross border worker (also called a ‘frontier worker’) is a person who lives in one country and works in another country, returning to the country they live in at least once a week. For example, if you live in Ireland and work in Northern Ireland, you are a cross border worker if you return to your home in Ireland at least once a week.

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