CDS is the HMRC system to which your information is submitted from the TSS Portal.
From 24 March 2024 changes will apply to goods moving into NI from GB and to goods moving into NI from a country outside of both the UK and the EU.
From 24 March 2024, if you use the ‘NIREM’ code without declaring a valid UK Internal Market Scheme (UKIMS) authorisation, CDS will calculate if duties are due, at the EU rate, and where applicable these may be charged to you by CDS.
Steps you need to take to continue to use the ‘NIREM’ code to declare goods ‘not at risk’
- If you have not applied for your UKIMS authorisation yet and intend to, you should apply as soon as possible using your XI EORI, if you have one.
- To use your UKIMS authorisation on the TSS, your TSS company profile must be updated with 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 goods you bring into Northern Ireland are ‘not at risk’ due to the applicable duties
From 24 March 2024, CDS will automatically check the applicable EU rate of duty, taking into account any claims for preferences or reliefs.
For movements from GB to NI, 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.
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 should no longer use the ‘NIREM’ code if they do not meet the criteria to move under UKIMS.
You do not need to declare the ‘NIREM’ code on these movements.
Other options to relieve duties on goods moving into NI 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 many other options to relieve duties on goods moving into Northern Ireland, including claiming preference and reliefs.
You must make sure you include any claims for preference or reliefs when making your declarations if you intend to use these.
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 relieve applicable duty by claiming 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 single market.
Further help and support
Further guidance on these changes will be published on GOV.UK from 24 March 2024.
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.
The 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.