Moving goods from Great Britain to Northern Ireland
The UK Internal Market Scheme (UKIMS) was established under the Windsor Framework to help traders or intermediaries move goods between Northern Ireland (NI) and Great Britain (GB) using a simplified process.
This speeds up the exporting of relevant goods to NI, reduces the checks and paperwork required and eliminates the need to pay EU duties.
Determining if your goods are ‘at risk’ or ‘not at risk’
Importers are responsible for determining if goods are ‘at risk’ or ‘not at risk’ of being moved into the EU after arrival in NI.
Goods deemed ‘at risk’ are charged the applicable EU rate of duty. In addition, certain goods subject to quotas, trade remedies and commercial process may also be considered ‘at risk’ and cannot use the simplified processes.
Eligible goods can be declared ‘not at risk’ if they are going to remain in or be consumed within the UK domestic market after arrival in NI and UKIMS authorisation is in place. These goods will not be subject to EU tariffs.
Registration
UKIMS eligibility, benefits and responsibilities are outlined in more detail here (link).
Traders, agents and intermediaries can receive support with UKIMS from the Trader Support Service (TSS) via the TSS Portal.
There are two key roles identified in the TSS process, first the haulier which is the organisation responsible for ensuring the goods movement to NI is authorised (this may be performed by a freight forwarder or carrier).
Second is the importer of record – this could be the sender or receiver of goods, or the haulier or agent if they choose to take responsibility, which must be agreed prior to the movement of goods.
The importer must have a NI Economic Operators Registration and Identification (EORI) number. Guidance about obtaining EORI numbers can be found on GOV.UK.
NI EORIs begin with XI and are only issued to businesses that are established or have a permanent business establishment in NI.
However, businesses that are not established in NI can still register [with UKIMS or TSS?] to submit:
safety and security declarations (also known as an Entry Summary Declaration) or use TSS to do so
customs declarations for temporary storage
customs declarations for temporary admission or re-export where a guarantee is needed
transit declarations
Determining if goods are standard or controlled
Both the haulier and importer are responsible for determining if goods are controlled prior to being transported. Controlled goods are subject to special regulation, certification, licensing or other approvals and cannot be classified as ‘not at risk’.
This includes HMRC customs-controlled goods, such as excise goods, and goods subject to authorisations by any other government department, such as sanitary and phytosanitary (SPS) goods.
SPS goods must comply with EU rules on SPS products and animals trade, as outlined in the Windsor Framework.
These goods are regulated by the Department for Environment, Food and Rural Affairs (DEFRA) in GB and the Department of Agriculture, Environment and Rural Affairs (DAERA) in NI.
How to check if your goods are controlled
Use the GOV.UK NI Online Tariff tool to see what licences, certificates and measures you need to provide
Refer to DAERA guidance on Sanitary and phytosanitary checks for advice on moving consignments from GB
In some instances, goods are classified as controlled according to the tariff guidance but are not classified as controlled when moved from GB to NI.
Goods Movement options using the TSS portal
There are a number of goods movement options available in the TSS portal and it is important to choose the right one in order to ensure the goods movement is successful.
Requirements are determined by the type of goods, how they will be used and where they are moving from.
If goods do not meet the Internal Market Movement requirements, TSS fully supports two main customs declaration paths:
The TSS simplified procedure allows businesses to declare the movement of goods from GB to NI using a Simplified Frontier Declaration with a reduced level of information before goods are moved, followed by a Supplementary Declaration after the successful goods movement
The TSS Full Frontier Declaration generally requires all necessary duties to be paid and information completed on the customs declaration before the goods move into NI. Movements from the Rest of World excluding the European Union (RoW excluding EU) or movements into inventory-linked locations must use the TSS Full Frontier Declaration path
Alternative declaration journeys supported or partially supported by the TSS include oral and by conduct declarations as well as transit via the Republic of Ireland.
How to declare goods movements using the TSS
There are five key steps to the TSS Goods Movement Options that involve customs declarations:
Preparing to move goods
Completing an Entry Summary Declaration
Completing a customs declaration
Generating a Goods Movement Reference (GMR) and transporting goods
Paying any necessary duties
The TSS Contact Centre can provide support with any questions about these processes.
