UK Internal Market Scheme (UKIMS)

Why is it important to have a UK Internal Market Scheme (UKIMS) authorisation?

The UKIMS authorisation enables authorised traders to move eligible goods as ‘not at risk’ of moving to the European Union if they are brought to Northern Ireland for sale to or final use by end consumers in the United Kingdom. If the goods are moving to Northern Ireland from a country outside both the United Kingdom and European Union, the end consumers must be located in Northern Ireland.

This means you will not be charged the applicable European Union rate of duty for eligible goods moving from Great Britain to Northern Ireland. You will only pay UK duty when moving eligible goods to Northern Ireland from a country outside both the United Kingdom and the European Union.

UKIMS authorisation provides access to the simplified processes for Internal Market Movements, which are the arrangements agreed by the United Kingdom and the European Union under the Windsor Framework for movements inside the United Kingdom’s internal market. These simplified processes can reduce paperwork, physical checks and duties, with only ordinary commercial information needed to complete a goods movement. Further information on the simplified processes can be found in the Simplified processes for Internal Market Movements – Introduction Guide on NICTA.

If you are a business sending parcels from Great Britain to a business in Northern Ireland, or a business in Northern Ireland receiving parcels from another business in Great Britain (that is, B2B parcel movements), you should also consider applying for the UKIMS. If this applies to you, you are advised to speak to your parcel carrier to discuss the requirements and consider if you are eligible to apply for the scheme.

Frequently Asked Questions (FAQs) about the UK Internal Market Scheme (UKIMS)

Welcome to this FAQ section dedicated to the UKIMS, where you will find answers to the most common queries regarding the scheme. We will continue to update this section to reflect any changes in the information provided or to extend the range of answers available based on any new FAQs we receive.

How can I apply for UKIMS?

You must apply online to be authorised and can do so on GOV.UK.

You will need to sign in with your Government Gateway user ID and password. Note that if you do not have a user ID, you can create one when you first try to sign in.

For help with the application form, see How to apply for the UK Internal Market Scheme (UKIMS).

Do I need a UK Internal Market Scheme (UKIMS) authorisation?

Having a UKIMS authorisation is not mandatory for moving goods to Northern Ireland.

However, as outlined above, UKIMS authorisation does allow the holder to move their goods as ‘not at risk’ under the scheme’s criteria and you will not be charged the applicable European Union 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 cited as the importer on the Supplementary Declaration or Full Frontier Declaration at present – then you may benefit from a UKIMS authorisation.

You can find more about the requirements, eligibility criteria and how to apply for UKIMS authorisation on GOV.UK.

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.

How do I know if my goods are ‘not at risk’?

To move your goods as ‘not at risk’ under UKIMS, you need to be certain that the goods are for sale to, or final use, by end consumers in the United Kingdom and that they are not ‘at risk’ of moving to the European Union. It is the responsibility of the UKIMS authorisation holder to ensure their goods movements meet these criteria, and you will need to keep supporting evidence for each consignment you move to Northern Ireland.

When goods can be moved ‘not at risk’

If you are bringing in goods for sale to, or final use by, end consumers located in the United Kingdom, you can move them as ‘not at risk’.

As outlined above, if the goods are moving to Northern Ireland from a country outside both the United Kingdom and European Union, the end consumers must be located in Northern Ireland.

When you cannot move goods ‘not at risk’

There are some goods which cannot be moved ‘not at risk’. These goods will be automatically ‘at risk’ and the applicable European Union rate of duty will be payable:

• Goods which are subject to commercial processing, where the additional requirements as described on GOV.UK are not met, cannot be moved as ‘not at risk’. These goods are automatically ‘at risk’
• Goods entering Northern Ireland from countries outside of both the European Union and United Kingdom, where the applicable European Union rate of duty is more than the applicable UK duty by three percentage points or more, cannot be moved as ‘not at risk’. Such goods are automatically ‘at risk’
• Goods subject to a European Union trade remedy

Can I apply for a UK Internal Market Scheme (UKIMS) authorisation if I also move ‘at risk’ goods and goods that move to the European Union?

Yes – as outlined above, you will be able to move your goods ‘not at risk’ if they are brought to Northern Ireland for sale to, or final use by, end consumers located in the United Kingdom If the goods are moving to Northern Ireland from a country outside both the United Kingdom and the European Union, the end consumers must be located in Northern Ireland.

You will need to keep the supporting evidence in your records for each ‘not at risk’ movement.

For goods entering Northern Ireland that will be moved to the European Union, or where you are uncertain of their destination, you cannot use your UKIMS authorisation to move those goods as ‘not at risk’. Your UKIMS authorisation can only be used for moving ‘not at risk’ goods where you are certain of their end destination.

‘At risk’ goods will be charged the applicable rate of European Union duty. However, you may be able to apply for a repayment or remission of duty under the Duty Reimbursement Scheme. To do so, you need to provide evidence that the goods did not enter the European Union, and will have duty waived using the Customs Duty Waiver Scheme if you are within your ‘de minimis’ state aid limit.

When do I need to apply for the UK Internal Market Scheme (UKIMS)?

The scheme is open for applications. If you want to take advantage of the simplified processes for Internal Market Movements, you should apply as soon as possible

If you want to use the UKIMS to send B2B parcels from Great Britain to Northern Ireland, you should speak to your parcel carrier and apply as soon as possible.

The process of authorisation will take several weeks so you should apply as soon as possible if you intend to move ‘not at risk’ goods to Northern Ireland imminently, and wish to make use of the simplified processes under the Windsor Framework

You can apply for the UK Internal Market Scheme (UKIMS) on GOV.UK.

How do I use my UK Internal Market Scheme (UKIMS) authorisation and move goods ‘not at risk’ on the TSS Portal?

To use your UKIMS authorisation on the TSS Portal, you need to ensure you have uploaded your authorisation letter to your Company Profile. Once you have done this, you can continue to select and enter the Additional Information code ‘NIREM’ on your goods item, in order to move your goods as ‘not at risk’.

For more information, refer to the TSS Permissions Management for TGP and UKIMS guide on NICTA .

If your UKIMS authorisation letter is not uploaded to your Company Profile, or your authorisation was not in place at the time of your goods movement, you may be liable for duties charged at the applicable European Union rate.

If eligible, duties paid can be claimed back via the Duty Reimbursement Scheme or by claiming via the Customs Duty Waiver Scheme.

Ready to apply?

The UKIMS application process is open and does not have a closing date. To apply for a UKIMS authorisation, go to GOV.UK.

Need support with your UK Internal Market Scheme (UKIMS) application?

If you need further information or help completing your UKIMS authorisation and you are already registered with the TSS, you can get in touch with the TSS Contact Centre for support with this process.

If you are not registered with the TSS, you should first visit our guide on Registering Your Business.

How to apply for the UK Internal Market Scheme (UKIMS)

Helpful tips when applying for the UK Internal Market Scheme (UKIMS)

To assist with the UKIMS application process, we have compiled some useful tips to consider when completing your application.

People in charge of the business applying for UKIMS

• Provide the details of all the people in charge of the business, such as directors and board members on your application
• If your business is registered with Companies House, ensure you add the details of all the company directors as listed on the Companies House website under the ‘Officers’ tab. If there are company directors listed on Companies House, but you don’t name them on your application form, this will delay your application
• Provide the details of the people responsible for the movement of the goods. This could be an employee (including any direct representatives) in charge of your administration, or people acting in their own name on your behalf, in relation to the movement of goods under the scheme

Indirect representative

• If you are not established or don’t have a fixed place of business in Northern Ireland, you will need to use an indirect representative when moving goods to Northern Ireland
• This could be the TSS and if so, you will need to confirm your TSS customer number when applying
• If you prefer, you could use another intermediary. If you are sending B2B parcels to Northern Ireland, you should ask your parcel carrier as they will usually act as your indirect representative
• Make sure you list the Northern Ireland address of your indirect representative on the application form. If using the TSS, only the TSS customer number is required

Records, systems, controls and evidence

• Provide as much information as possible to answer these questions fully and show how you will meet the conditions of the scheme
• Provide the name of the specific software package you use to keep your records, such as accounting or logistics software, or provide further details if you have a traditional or physical filing system in place
• Describe how you use your software or system and give specific details on how you can track goods from import to final sale or use by end consumers in the United Kingdom (e.g. logistics systems or stock control processes)
• For example, if you are a shop in Northern Ireland, you could explain how you will retain the invoices that show you are selling the goods from a physical outlet in Northern Ireland. Or if you are a wholesaler or sending B2B parcels from Great Britain to Northern Ireland, you could obtain a written and signed statement (via email or letter) from your customer stating the goods will remain in Northern Ireland
• Clearly state the procedures you have in place to protect physical and digital information from unauthorised access, destruction and data loss (for example, how you backup your information or how you recover any data if you lose or delete it)

Additional requirements for processing

• If you move goods that will be subject to processing, provide as much information as possible, for example explaining the types of goods that you will be moving, any details of the supply chain and your role in the supply chain
• If you are applying for the scheme in order to access United Kingdom tariff rate quotas for sheep meat, poultry and beef from outside the United Kingdom and the European Union to Northern Ireland, follow the steps below:
  • In the section titled ‘Additional requirements for processing’, select the option ‘Goods for processing’ then ‘None of the above’
  • Use the free text field to write ‘Moving Agri TRQ goods’. Briefly describe the types of goods and your role in the supply chain, including the kinds of businesses you plan to sell these goods to

If your form is incomplete or you don’t provide full answers, this will cause delays to your application.

Note: If you do not have the right information or documents to hand, you can always save and return to the form later.

The UK Internal Market Scheme – Benefits and Changes

Delivered: April 2024

NOTE: This recording is accurate at the time of recording. However, please refer to the written guidance on NICTA and on GOV.UK for the most up to date information.

This third webinar on the scheme covers the following topics:

• What is the UK Internal Market Scheme (UKIMS)
• The benefits of the UKIMS scheme
• How to use the UKIMS scheme
• Case studies/scenarios
• Summary of CDS changes

You can find more information about requirement, eligibility criteria and how to apply for UKIMS authorisation on GOV.UK.

You can also find details of best practices when applying for UKIMS on GOV.UK. This guidance aims to help eligible traders get authorised under the scheme more quickly, without the need to provide additional information to HMRC.

When you receive your UKIMS authorisation letter, please remember to upload a copy to your TSS Company Profile under ‘Document Records’. This is an essential step you need to complete, as TSS requires your authorisation details to allow you to move goods ‘not at risk’ under the UKIMS.