The UK Trader Scheme was introduced to support businesses moving goods between Great Britain (GB) and Northern Ireland (NI) to help ensure traders don't pay tariffs on the movement of goods into NI from GB where those goods remain in the United Kingdom's (UK) customs territory.
On February 27, 2023, the UK Government and the EU reached an agreement known as the Windsor Framework. As part of this agreement, a new scheme called the UK Internal Market Scheme (UKIMS) was established to replace the existing UK Trader Scheme (UKTS).
The UKIMS will serve as the authorisation framework for businesses involved in the movement of goods between Great Britain (GB) and Northern Ireland (NI).
Under the UKIMS, businesses will be able to declare their goods as "not at risk" when moving them from GB to NI. This declaration ensures that traders do not have to pay tariffs on goods that remain within the UK customs territory, including NI.
The introduction of the UKIMS is a significant step in managing trade operations and maintaining the customs integrity between GB and NI as outlined in the Windsor Framework agreement.
The introduction of the UKIMS is part of the UK government's efforts to support the status of Northern Ireland as part of the UK while managing trade between GB and NI. This scheme will provide businesses with a framework for navigating customs processes and maintaining seamless trade operations between the two regions.
Where to find more information on the UK Internal Market Scheme (UKIMS)
To find more information on the UK Internal Market Scheme (UKIMS), we recommend visiting the official UKIMS guidance page on the government website for full advice and guidance. Here you will find up-to-date details on the scheme, its eligibility criteria, application process, and any specific requirements or guidelines.
Understanding "Not at Risk" Declarations under the UK Internal Market Scheme (UKIMS)
If goods are being moved from Great Britain to Northern Ireland before September 30, 2023, the UK Trader Scheme (UKTS) authorisation can still be utilised to declare those goods as "not at risk." By declaring the goods as "not at risk," it ensures that no European Union (EU) duty is required to be paid on those goods. This provision allows for the continued smooth movement of goods between Great Britain and Northern Ireland during this specific period.
Key Dates and Deadlines for UKIMS Implementation
Beginning September 30, 2023, the UK Trader Scheme (UKTS) authorisation will no longer be valid for goods being moved from Great Britain to Northern Ireland. Instead, the UK Internal Market Scheme (UKIMS) authorisation must be used for goods moved on or after that date. The UKIMS authorisation will replace the UKTS and will be the appropriate framework for declaring goods as "not at risk" during the movement from Great Britain to Northern Ireland. It is crucial to ensure compliance with the updated requirements and transition to the UK Internal Market Scheme for relevant shipments from September 30, 2023, onwards.
To join the UK Internal Market Scheme (UKIMS), you will need to submit an online application for authorisation. Once authorised, you will have the ability to declare your goods as "not at risk" when bringing them into Northern Ireland for sale or final use by end consumers in the UK.
Planning for Successful Transition to UKIMS
Obtaining UKIMS authorisation offers additional benefits, including access to the Green Lane and simplified customs processes, which will be available from October 2024. These advantages help streamline trade operations and simplify customs procedures for businesses.
Need more help or advice?
Contact us today for expert guidance, assistance with the application process, and any additional information you may need. Our team is here to support you every step of the way.
