What is required for exporting items from Northern Ireland to the EU?

The correct requirement for exporting items from Northern Ireland to the EU is a customs declaration. Under the current regulations, while Northern Ireland is part of the UK's customs territory, it follows specific protocols under the Northern Ireland Protocol, which was established as part of the Brexit agreement. This protocol means that certain goods must undergo customs procedures when moving from Northern Ireland to the EU.

A customs declaration is necessary as it informs customs authorities about the nature of the goods being exported, their value, and their destination. This documentation helps ensure that any applicable tariffs, quotas, or regulations are appropriately adhered to, as both the UK and EU seek to maintain proper oversight of goods moving across their borders. Therefore, while an export license may be required for certain types of goods depending on their nature (like cultural artifacts or controlled items), a customs declaration is the primary document needed for exporting general items.

The other options, such as requiring a special permit from the EU or stating that no documentation is needed, do not align with current export regulations and practices between Northern Ireland and the EU.