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 this 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 (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 EU rate of duty will be payable:
- Goods which are subject to commercial processing, where the additional requirements to move them ‘not at risk’ are not met as described on GOV.UK, cannot be moved ‘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 EU rate of duty is more than the applicable UK duty by 3 percentage points or more, cannot be moved ‘not at risk’. These are automatically ‘at risk’.
- Goods subject to an EU trade remedy.