Apply now, don’t delay
If you are moving goods that are for sale or final use by end consumers in Northern Ireland (NI) (and Great Britain (GB) in the case of goods moving from GB), you will be able to declare your goods ‘not at risk’ of moving to the EU if you are authorised under UKIMS.
‘Not at risk’ goods will be charged:
- no duty if entering NI from free circulation in GB (England, Scotland and Wales)
- the UK rate of duty if entering NI from a country outside both the UK and the EU
- the UK rate of duty if entering NI from GB and the goods were not in free circulation in GB
Can I apply for UK Internal Market Scheme (UKIMS) if I also move goods into the EU?
Yes – you will be able to declare your goods ‘not at risk’ if they are brought into NI for sale or final use by end consumers in NI (and GB in the case of movements from GB). You will need to keep the supporting evidence for each consignment you move into NI.
For goods that will not remain in NI (and GB in the case of goods moving from GB), you cannot use your UKIMS authorisation to declare those goods ‘not at risk’. ‘At risk’ goods will be charged the applicable EU rate of duty. If you have evidence to demonstrate that the goods did not go on to enter the EU, you may be able to benefit from the Duty Reimbursement Scheme. Claims can be backdated to January 2021. Find more information on how to claim and the evidence you may need on GOV.UK.
Can I move goods if I am a manufacturer or moving goods that will be subject to processing in NI under UKIMS?
The new UKIMS authorisation significantly expands the criteria for businesses moving goods that will be subject to commercial processing in NI, to move these goods ‘not at risk’.
This now means:
- the turnover threshold to move goods under UKIMS for companies involved in processing (including manufacturing) has quadrupled from the current £500,000 limit up to £2m for goods that moved on or after 30 September 2023 – provided they can show those goods stay in NI (and GB in the case of movements from GB)
- manufacturers with a higher turnover can still move goods for processing under the scheme if they are for use in the animal feed, healthcare, construction, or not-for-profit sectors (if for use in NI) and for goods that moved on or after 30 September 2023, this includes where the eventual product is sold on to one subsequent entity in the supply chain
- inputs into food production for sale to consumers across the UK will continue to benefit from inclusion in the ‘not at risk’ definition
All other goods not for processing (machinery, office materials etc.) moved by manufacturers can benefit from the full UKIMS arrangements if they remain in NI (or GB in case of movements from GB). There is no turnover limit for goods that will not be subject to processing.
How can I apply for UKIMS?
Further information on the UK Internal Market Scheme is available on the Northern Ireland Customs & Trade Academy (NICTA) website. You will need to apply online to be authorised, and you can do this on GOV.UK.
You’ll need to either:
- sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
- use your email address to get a confirmation code that you can use to sign in