To provide certainty and stability as discussions proceed between the UK and EU on the proposals for the future implementation of the NI Protocol, the government set out on 6 September 2021 here that it will continue to operate the Protocol on its current basis.

This means that existing arrangements continue. HMRC has confirmed that you should continue to make declarations and carry out processes for moving goods into Northern Ireland. The government will ensure that reasonable notice is provided if the current approach changes, to enable businesses to make appropriate preparations. HMRC has updated guidance to reflect that existing processes are continuing which includes those around the UK Trader Scheme and Post & Parcels.

For the UK Trader Scheme this means businesses not established in NI, and without a fixed place of business in NI, can continue to use the UKTS beyond 31 October 2021. HMRC will write to all users of the UKTS easement to confirm that they do not need to take any action, and their authorisation will continue beyond 31 October 2021.

You should continue to follow all existing processes when moving goods to and from Northern Ireland, including ensuring supplementary declarations are completed. If you have been authorised by HMRC for UKTS under the NI establishment easement that was due to expire on 31/10/2021, you should shortly receive (or will already have received) a letter from HMRC confirming that your UKTS authorisation will continue past that date.