Yes – 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 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 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 EU duty. However, you may be able to apply for a repayment or remission of duty under the Duty Reimbursement Scheme, if you can provide evidence that the goods did not go on to enter the European Union, or waive duty using the Customs Duty Waiver Scheme, if you are within your ‘de minimis’ state aid limit.