Having a UKIMS authorisation is not mandatory to move goods to Northern Ireland, but it does allow the authorisation holder to move their goods as ‘not at risk’ under the scheme’s criteria, set out on GOV.UK and you won’t be charged the applicable EU rate of duty for those goods.
If you are responsible for the movement of ‘not at risk’ goods to Northern Ireland (for example, you are the importer on the Supplementary Declaration or Full Frontier Declaration at present), then you may benefit from a UKIMS authorisation.
Once the Windsor Framework is fully implemented, your UKIMS authorisation will give you access to the simplified processes for Internal Market Movements for goods moving from Great Britain to Northern Ireland.
This means goods moving from Great Britain to Northern Ireland will:
- not be subject to the same processes that apply to other goods entering Northern Ireland
- only need to submit Internal Market Movement Information, a simplified dataset, based on commercial information removing the requirement for a full declaration.