CDS is the HMRC system to which your information is submitted from the TSS Portal.
From 24 March 2024, changes came into effect on goods moving into Northern Ireland from Great Britain and to goods moving into Northern Ireland from a country outside of both the UK and the EU.
If you use the ‘NIREM’ code without declaring a valid UK Internal Market Scheme (UKIMS) authorisation, your goods may be treated as ‘at risk’ and duty could be calculated and charged at the EU rate.
Steps you need to take to continue to use the ‘NIREM’ code to declare goods ‘not at risk’
- If you have not applied for the UKIMS authorisation, you can check if you are eligible and apply on GOV.UK using your Government Gateway account.
- Once you are authorised, you should make sure to update your TSS company profile on the portal with the details of your UKIMS authorisation and upload your UKIMS authorisation letter.
- Once you upload your UKIMS authorisation letter to your company profile, TSS will ensure your authorisation number is submitted on the declaration to CDS when you select the ‘NIREM’ code from the drop-down menu.
- If you are not eligible to move ‘not at risk’ under UKIMS, select ‘none of the above’ from the drop-down list.
Moving goods into Northern Ireland without a UKIMS authorisation or where the goods don’t meet the criteria to move under UKIMS
- From 24 March 2024, the Customs Declaration Service automatically checks the applicable rates of duty and works out if goods can be treated as ‘not at risk’ based on this.
- For movements from Great Britain to Northern Ireland, you won’t need to pay duties if the applicable EU rate of duty is zero. Similarly, for movements into NI from a country outside both the UK and the EU, you will pay the applicable UK rate of duty if it is equal to or greater than the applicable EU rate of duty.
- ‘Applicable duty’ means the duty due that is calculated after any claims for preference or relief are taken into account. You must make sure you include any claims for preference or reliefs when making your declarations if you intend to use these.
- For goods that are ‘not at risk’ due to the applicable EU rate of duty being zero (or equal to or less than the UK rate, in the case of goods moving from a country outside both the UK and the EU), you must no longer use the ‘NIREM’ code on the TSS Portal if the goods do not meet the criteria to move under UKIMS.
- This means you cannot use the ‘NIREM’ code on the TSS Portal unless you are keeping records to show that the goods are for final sale or use by end consumers in NI (and GB in the case of movements from GB).
- You also cannot use the ‘NIREM’ code on the TSS Portal for goods that will be subject to processing in Northern Ireland, unless these goods meet the additional processing criteria. You must instead use the additional information code ‘NIPRO’ for these goods as they are always ‘at risk’.
Other options to relieve duties on goods moving into Northern Ireland when you aren’t using the UKIMS authorisation
- If you aren’t using the UKIMS authorisation or making goods movements that aren’t eligible under UKIMS, there are other options to relieve duties on goods moving into Northern Ireland.
- You can find out more about other options to relieve duties on goods moving into Northern Ireland on GOV.UK or NICTA.
- You may be eligible to claim a customs duty waiver, providing you have not already reached your ‘de minimis’ state aid limit, or by applying for a repayment or remission of duties under the Duty Reimbursement Scheme, if you can evidence that the goods did not go on to enter the EU.
Further help and support
If you would like support or further information on what you need to do, please contact TSS Contact Centre on 0800 060 8888 (0800 060 8988 for Welsh speakers) or visit the Northern Ireland Customs and Trade Academy.
The Northern Ireland Customs and Trade Academy website has free materials to support you when applying for the UKIMS authorisation, including webinars on UKIMS, frequently asked questions and a step-by-step video guide to the application process.
TSS can support you with making your UKIMS application, or if you wish to discuss other options to relieve duties on your movements into Northern Ireland.
If you have any other questions, visit GOV.UK or call the HMRC helpline on 0300 322 9434.