Do you ship goods into Northern Ireland?
New legislation is coming into effect regarding the movement of ‘not at risk’ goods into Northern Ireland.
For full details please read below …
The UK Internal Market Scheme (UKIMS) is an enhanced and expanded trusted trader scheme which is replacing the UK Trader Scheme (UKTS) from 30 September 2023.
The scheme is a new authorisation for the movement of ‘not at risk’ goods into Northern Ireland, to avoid paying unnecessary EU duties. Once the Windsor Framework is fully delivered, UKIMS will provide access to the new ‘green lane’ which means that goods staying in the UK will be freed of unnecessary paperwork, checks and duties, with only ordinary commercial information required.
The scheme is now open for registration and you are advised to apply as soon as possible so that you are authorised from 30 September 2023. If you are not authorised, you will need to pay the applicable EU rate of duty on your goods movements into Northern Ireland (if eligible, any duties can be claimed back via the Duty Reimbursement Scheme or by claiming a Customs Duty waiver.)
If you want to join UKIMS, you will need to apply online to HMRC to be authorised. Once you’re authorised, you will be able to declare your eligible goods ‘not at risk’ to avoid paying unnecessary EU duties.
You may be eligible for the new scheme even if you weren’t eligible for UKTS:
- All businesses established throughout the United Kingdom will now be eligible – moving away from the previous restrictions that required a physical premises in Northern Ireland.
- The annual turnover threshold below which companies can move goods for processing is increasing from the current £500,000 limit up to £2m.
- Even if businesses are above that threshold, they will be eligible to move goods under the scheme even where they are due to be processed, if those goods are for use in the animal feed, healthcare, construction, and not-for-profit sectors. They will be able to do this even as intermediaries or if they sell on the eventual product to one subsequent entity in the supply chain. Inputs into food production will continue to benefit from inclusion in the ‘not at risk’ definition.
In the meantime, guidance on the application can be view using this link: Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland on GOV.UK.
We have also brought together further resources to support you with your application on the Northern Ireland Customs and Trade Academy (NICTA) website
