Apply now, don’t delay
If you are moving goods that are for sale or final use by end consumers in NI, 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 not be charged duty if entering NI from free circulation in GB
- will be charged the UK rate of duty if entering NI from a country outside both the UK and the EU
- will be charged the UK rate of duty if entering NI from GB and the goods were not in free circulation in GB
UKIMS authorisation will also give you access to further benefits for goods moving from GB to NI under the green lane arrangements once the Windsor Framework is fully delivered from the end of September 2024.
This means that eligible goods will:
- not be subject to the same processes that apply to other goods entering NI
- only require you to submit a simplified dataset, based on commercial information
Can I apply for 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 the goods that will be moved into the EU and the rest of the world, 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 single market, you may be able to benefit from the Duty Reimbursement Scheme. Claims can be backdated to January 2021.
More information on how to claim and the evidence you may need can be found 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’.
- The turnover threshold below which companies involved in processing (including manufacturing) can move goods, under UKIMS, provided they can show those goods stay in NI (and GB in the case of movements from GB), has quadrupled from the current £500,000 limit up to £2m for goods that moved on or after 30 September 2023.
- 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).
- For goods moved on or after 30 September 2023, they will be able to benefit when moving goods in these sectors even if they sell these 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 the wider UK in the 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?
You will need to apply online to be authorised 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