Are you moving goods from Great Britain to Northern Ireland with no further onward movements? If so, applying to UKTS can ensure you are not subject to European Union import duty.

Goods that are going to remain or be consumed within the United Kingdom domestic market (excluding goods that are undergoing processing in Northern Ireland), are known as not ‘at risk’.

If you are able to declare your goods not ‘at risk’, they will not be subject to any EU duties or taxes while moving between Great Britain and Northern Ireland.

Becoming authorised under the UK Trader Scheme (UKTS) is the simplest way to be able to declare goods not ‘at risk’. 

To review the eligibility criteria and make an application, visit the UK Trader Scheme page on GOV.UK. We recommend that you allow sufficient time for the application process and apply at least a month before you intend to move your goods.

Some key points to consider:

  • You should be moving goods from Great Britain to Northern Ireland with your goods for sale to, or for final use by, end consumers located in the UK
  • You will need to demonstrate that your goods are:
  • Not ‘at risk’ of moving to the EU by being able to show records, systems, controls, and evidence of your Great Britain to Northern Ireland movements
  • For sale to, or provided for final use by, end consumers located in the UK
  • You must meet the qualification criteria for the scheme

For further information about how to apply click here.

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