On 24 March 2024, HMRC introduced some changes for businesses who import goods into NI using the UK Internal Market Scheme. The exact requirements a business will face depend on whether they use Trader Support Service to complete declarations.
Using the Trader Support Service
If you use the Trader Support Service, you MUST:
- Ensure that your UKIMS authorisation number and authorisation letter is added to the company profile section of the TSS account.
- Ensure that the EORI number used in your UKIMS application is the same as the number used on any declarations when importing goods (Including the GB or XI prefix).
If you are not using the Trader Support Service
If you are not using the Trader Support Service, you must:
- Add a document code 1UKI, followed by your UKIMS authorisation number in field DE 2/3 (documents, authorisations).
- Use the EORI number associated with your UKIMS registration in the field DE 3/16 (Importer Identification number).
- In field DE 3/39 (holder of authorisation), use the authorisation type ode UKIM followed by your EORI Number.
What happens if I do not use the correct details?
If you do not use the correct details, you may be charged the applicable rate of customs duty upon completion of the declaration.
UK Internal Market Scheme Key Point
Businesses should ensure that even if they are registered for the UK Internal Market Scheme, this is only used to declare goods as "Not At Risk" when the relevant criteria has been met. For more information about when to use the UK Internal Market Scheme please visit: The UK Internal Market Scheme.
Do I still need to complete declarations if registered for UKIMS?
Yes, all businesses will need to continue to complete declarations for all goods until 31 March 2025 - even if these goods are "Not At Risk".
What if I am not using UKIMS
If you are not using UKIMS these changes do not apply to you. For more information on different ways of managing the impact of customs duty please see the following link: Navigating At Risk - Understanding customs duty when moving goods from GB to Northern Ireland.
A third party completes declarations on my behalf. What actions should I take?
In many cases businesses use a third party, such as a customs broker to complete declarations on their behalf. If you use a third party, you should speak with them to ensure they are aware of the latest requirements, and that they have all the correct details.
Businesses should remember that whilst a third party can complete declarations on their behalf, in most cases the legal responsibility for the completion of, and accuracy of all information contained within, rests with the business as the Importer of record.
Article reviewed by the Trade Hub team: September 2024.
