Go to GOV.UK to apply for UK Internal Market Scheme (UKIMS) authorisation if you bring goods into NI for sale or final use by end consumers in the UK.

Apply to the UK Internal Market Scheme (UKIMS) - Northern Ireland Customs and Trade Academy

Q: How can I apply for UKIMS?

You will need to apply online to be authorised, 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

Q: There are lots of different dates mentioned around UKIMS, what do they all mean?

The UKIMS application process is open now. For goods moving on or after 30 September 2023 , your UKTS authorisation will no longer be valid and you must use your UKIMS authorisation. The UKIMS authorisation will also give you access to the green lane for goods movements once the Windsor Framework is fully delivered in September 2024 .

Q: I want to use the green lane, what do I have to do?

Traders will need to be authorised under UKIMS to access the green lane for goods movements from GB into NI, which will open once the Windsor Framework is fully delivered in September 2024. More information on the green lane is available in The Windsor Framework – The Green Lane on GOV.UK. Further guidance on moving goods via the green lane will be published in due course.

Q: Why should I apply for UKIMS now when the ‘green lane’ is open in September 2024?

The new arrangements take effect in two phases. In the first , from 30 September 2023 a much broader range of traders will be able to declare goods ‘not at risk’. The Windsor Framework significantly expands the number of businesses eligible to move goods as ‘not at risk’ of entering the EU, through three important changes: All businesses established throughout the UK will now be eligible – moving away from the previous restrictions that required a physical premises in NI. It will increase the turnover threshold below which companies involved in processing can move goods that they can show stay in NI – quadrupled from the current £500,000 limit up to £2m. Even if businesses are above that threshold, they will be eligible to move goods under the scheme if those goods are for use in the animal feed, healthcare, construction, and not-for-profit sectors. They will be able to do this even as intermediaries or if they sell on the eventual product to one subsequent entity in the supply chain. Inputs into food production will continue to benefit from inclusion in the ‘not at risk’ definition. In addition to being relieved of EU customs duties, when the green lane comes into effect from 30 September 2024 these arrangements will be broadened to also relieve goods moved from GB into NI under the UKIMS of full international customs requirements. Traders will be able to move ‘not at risk’ goods: using a bespoke, significantly reduced dataset, drawing on data already typically held within ordinary commercial information, which will be provided upfront to HMRC in most cases that will not be subject to customs checks, except where these are necessary as part of an intelligence-led, risk-based approach and will not be required to complete a Supplementary Declaration

What is the UK Internal Market Scheme (UKIMS)?

The new UK Internal Market Scheme is an enhanced and expanded trusted trader scheme which will replace the existing UK Trader Scheme. The UK Internal Market Scheme will continue to enable registered traders to move goods from Great Britain (GB) to Northern Ireland (NI) in line with existing 'not at risk' arrangements.

The UK Internal Market Scheme is now open for registration. If you want to join the UK Internal Market Scheme, you will need to apply online. Once you’re authorised, 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 the UK. Businesses who are authorised under the UK Trader Scheme will receive direct communication from HMRC to apply for the new UK Internal Market Scheme and supply some additional information.

Click here for UKIMS application tips

Click here for UKIMS FAQ

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How is the UK Internal Market Scheme different to the UK Trader Scheme?

The Windsor Framework significantly expands the number of businesses eligible to move goods as ‘not at risk’ of entering the EU through three important changes:

All businesses throughout the United Kingdom will now be eligible - moving away from the previous restrictions that required a physical premise in Northern Ireland.
It will increase the turnover threshold below which companies involved in processing can move goods, under the scheme, which they can show stay in Northern Ireland - quadrupled from the current £500,000 limit up to £2m. Check the additional requirements for goods subject to processing here.
Even if businesses are above that threshold, they will be eligible to move goods under the scheme if those goods are for use in the animal feed, healthcare, construction, and not-for-profit sectors. They will be able to do this even as intermediaries or if they sell on the eventual product to one subsequent entity in the supply chain. Inputs into food production will continue to benefit from inclusion in the ‘not at risk’ definition.

From 30 September 2024, it will also make sure that ‘not at risk’ movements are freed of unnecessary paperwork, checks and duties. Only existing commercial information will be needed.

Do I still need to apply for the UK Internal Market Scheme if I'm UK Trader Scheme authorised?

From 30 September 2023, the new UK Internal Market Scheme (UKIMS) replaced the existing UK Trader Scheme (UKTS). UKIMS enables registered traders to continue to move goods in line with existing ‘not at risk’ arrangements. From October 2024, this will also ensure that ‘not at risk’ movements are freed of unnecessary paperwork, checks and duties, with only ordinary commercial information required. As the scope and benefits of the scheme have been expanded, HMRC require UKTS authorisation holders to provide additional information to complete their enrolment onto the new scheme.

HMRC had set an advisory deadline of 31 July 2023 for UKTS traders to register for the new scheme, so that HMRC could prioritise traders’ enrolment onto UKIMS by 30 September 2023. Although that deadline has now passed, HMRC will still process registrations as quickly as possible, and traders are advised to complete this registration as soon as they can.

If the new authorisation was not processed by 30 September 2023 then, if eligible, any duties can be claimed back via the Duty Reimbursement Scheme or by claiming a Customs Duty waiver. Once traders are authorised, they can continue to declare goods ‘not at risk’ under the UK Internal Market Scheme.

Why is it important to apply for the UK Internal Market Scheme?

The UK Internal Market Scheme will continue to enable registered traders to move goods in line with existing 'not at risk' arrangements.

Once the Windsor Framework is fully delivered, the UK Internal Market Scheme will provide access to the new ‘Green Lane’ which means that goods moving from GB to NI will be freed of unnecessary paperwork, checks and duties, with only ordinary commercial information required.

If you are already authorised under the UK Trader Scheme, your authorisation will remain valid to declare goods as ‘not at risk’ for goods movements that take place before 30 September 2023.

How to apply for the UK Internal Market Scheme

To assist you with the application process, we have compiled a set of essential tips for you to take into account when completing your application.

Helpful tips when applying for the UK Internal Market Scheme

People with significant control

Please provide the details of all the people with significant control of the business, such as Directors, Board Members and Business Owners, on your application.
Ensure you add the details of all the company directors as listed on Companies House. If there are company directors listed on Companies House but you don’t name them on your application form, this will delay your application.
You will also need to provide details of the people responsible for the movement of the goods – this could be an employee, including any direct representatives, in charge of your administration, or people acting in their own name on your behalf, in relation to the movement of goods under this scheme.

Records, systems, controls and evidence

You need to make sure that you are providing as much information as possible to answer these questions fully and show how you will meet the conditions of the scheme.
You should give the name of the specific software package you use to keep your records, such as accounting or logistics software, or provide some further explanation if you have a traditional or physical filing system in place.
Describe how you use your software or system and give specific details on how you can track goods from import to final sale or use by end consumers in the UK (e.g., logistics systems or stock control processes)
Clearly state the procedures you have in place to protect physical and digital information from unauthorised access, destruction, and data loss. (e.g., how do you backup your information? How do you recover any data if you lose it?)

Additional requirements for processing

If you move goods that will be subject to processing, you should provide as much information as possible, for example, explaining the types of goods that you will be moving, and providing details of the supply chain and your role in the supply chain.

If your form is incomplete or you don’t provide full answers, this will cause delays to your application.

Remember:

If you do not have the right information or documents to hand, you can always save and return to the form later.

To support you further, we have also produced this step-by-step video guide on the UK Internal Market application form. This video provides an example walkthrough that helps breakdown the different information that is required for you to complete this process successfully.

Note: This video recording is accurate at the time of recording, however please refer to the written guidance on NICTA for the most up to date information.

Step by Step guide: UK Internal Market Scheme (UKIMS) Application Form

You can find more information about requirement, eligibility criteria and how to apply for the UK Internal Market Scheme authorisation on GOV.UK.

When you receive your UKIMS authorisation letter, please remember to upload a copy to your TSS profile under ‘Document Records’. This is an essential step you need to complete as TSS are required to validate your authorisation to allow you to declare goods ‘not at risk’.

If you need further information or support completing your UK Internal Market Scheme authorisation and you are already registered with Trader Support Service please contact the TSS Contact Centre who can support you with this process.

If you are not registered with the TSS, please visit our Registration page.

UK Internal Market Scheme (UKIMS) Frequently Asked Questions

Welcome to the Northern Ireland Customs & Trade Academy (NICTA) FAQ section dedicated to UKIMS. Whether you are a new or returning visitor seeking clarification, here you will find answers to the most common queries that are closely associated with the UKIMS. We will continue to update this section to reflect any changes in the information provided, or to extend the range of answers available based on any new frequently asked questions we receive. Please browse the list below to locate the information you require.

How can I apply for UKIMS?

What are the benefits of applying for UKIMS?

If you are UKIMS authorised, you will be able to declare your goods ‘not at risk’ of moving to the EU if they are brought into Northern Ireland for sale to or final use by end consumers in Northern Ireland (and England, Wales and Scotland in the case of movements from Great Britain [GB]).

‘Not at risk’ goods:

will not be charged duty if entering Northern Ireland (NI) from free circulation in GB (England, Scotland and Wales)
will be charged UK duty if entering NI from outside the European Union (EU) and the United Kingdom (UK)
will be charged UK duty if entering NI from GB and the goods were not in free circulation in GB

UKIMS authorisation will also give you access to the Windsor Framework green lane when it opens in September 2024, for goods moving from GB into NI.

Goods moving through the green lane will:

not be subject to the same processes that apply to other goods entering NI
only need to submit a simplified dataset, based on commercial information

I have a UKTS authorisation already, do I need to apply for UKIMS?

Yes – if you want to continue to declare your goods movements ‘not at risk’ to avoid paying unnecessary EU duties you will need to register for UKIMS

For goods moving on or after 30 September 2023, your UKTS authorisation will no longer be valid, and you must use your UKIMS authorisation instead.

Due to the expanded scope and benefits of the UKIMS authorisation, there are some new eligibility criteria. This means that for HMRC to confirm your eligibility for the new scheme you will need to provide HMRC with some additional information.

When do I need to apply for UKIMS?

HMRC had set an advisory deadline of 31 July 2023 for UKTS traders to register for the new scheme so that HMRC could prioritise their enrolment onto UKIMS by 30 September 2023. Although the deadline has now passed, HMRC will still process registrations as quickly as possible, and you are advised to complete your registration as soon as you can.

If you are not authorised by 30 September 2023, it may mean that there is a period from that date until the date that you are authorised during which you will have to pay the EU duty rate on goods moving into NI.

If eligible, you may be able to claim these duties back via the Duty Reimbursement Scheme or claim a waiver. Once you are authorised, you can continue to declare goods ‘not at risk’ under UKIMS.

There are lots of different dates mentioned around UKIMS, what do they all mean?

Is there a deadline to apply for my UKIMS authorisation?

The UKIMS application process will not close. However, if you are already authorised under UKTS you are advised to apply as soon as possible to avoid a period between 30 September 2023 and the date you are authorised when you will not be able to declare goods ‘not at risk’ under UKIMS, and would need to either pay the avoidable EU duties or claim these back later using the Duty Reimbursement Scheme or by claiming a waiver.

I want to use the green lane, what do I have to do?

Why should I apply for UKIMS now when the ‘green lane’ is open in September 2024?

The new arrangements take effect in two phases.

In the first, from 30 September 2023 a much broader range of traders will be able to declare goods ‘not at risk’. The Windsor Framework significantly expands the number of businesses eligible to move goods as ‘not at risk’ of entering the EU, through three important changes:

All businesses established throughout the UK will now be eligible – moving away from the previous restrictions that required a physical premises in NI.
It will increase the turnover threshold below which companies involved in processing can move goods that they can show stay in NI – quadrupled from the current £500,000 limit up to £2m.
Even if businesses are above that threshold, they will be eligible to move goods under the scheme if those goods are for use in the animal feed, healthcare, construction, and not-for-profit sectors. They will be able to do this even as intermediaries or if they sell on the eventual product to one subsequent entity in the supply chain. Inputs into food production will continue to benefit from inclusion in the ‘not at risk’ definition.

In addition to being relieved of EU customs duties, when the green lane comes into effect from 30 September 2024 these arrangements will be broadened to also relieve goods moved from GB into NI under the UKIMS of full international customs requirements.

Traders will be able to move ‘not at risk’ goods:

using a bespoke, significantly reduced dataset, drawing on data already typically held within ordinary commercial information, which will be provided upfront to HMRC in most cases
that will not be subject to customs checks, except where these are necessary as part of an intelligence-led, risk-based approach
and will not be required to complete a Supplementary Declaration

Can I apply for UKIMS if I also move goods into the EU?

Yes – for the goods that remain in NI (and GB), 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 England, Wales and Scotland 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 duty.

What if I don’t know at the time of movement where my goods will be sold? I can't confirm my goods are ‘not at risk’, can I use the green lane?

No – to be able to move goods under the ‘green lane’ with your UKIMS authorisation, you need to be able to confirm at the time of movement that your goods are ‘not at risk’.

For those goods that cannot be moved under UKIMS, traders have access to a new comprehensive Duty Reimbursement Scheme provided they can show that the relevant goods did not ultimately enter the EU.

This is in addition to the existing Customs Duty Waiver Scheme already available to all businesses.

What is an indirect customs representative?

In the application form, you will be asked if you are applying as a trader that is established or has a fixed place of business in NI. You will need to meet the relevant criteria set out in the GOV.UK guidance.

If you do not meet the criteria to apply as a business that is established or has a fixed place of business in NI, you may instead apply as a business that is established in parts of the UK other than NI. In this case, you will need to have an indirect customs representative in NI to meet the scheme’s establishment criteria.

If you are registered with the Trader Support Service (TSS), you can use the TSS as your indirect customs representative for goods movements into NI.

If you indicate that you use the TSS as your indirect customs representative, you will be prompted to enter your TSS customer account number.

What questions are in the application form?

Ready to apply?

Still have questions?

If you need more information or support completing your UK Internal Market Scheme (UKIMS) authorisation, you can register with the Trader Support Service.

If you are already registered with Trader Support Service please contact the TSS Contact Centre who can support you with this process.

The Trader Support Service will also guide you through any changes due to the implementation of the Windsor Framework.

The UK Internal Market Scheme – Benefits and Changes

Delivered: April 2024

This third webinar on the UK internal Market Scheme (UKIMS) covers the following topics:

What is UKIMS
The benefits of UKIMS
How to use UKIMS
Case Studies/Scenarios
Summary of CDS Changes

Apply to the UK Internal Market Scheme (UKIMS)