UK Internal Market (UKIMS) – How to Guide

A guide to registering for and using the UK Internal Market Scheme.

Step 1: To register

Sign in with your Government Gateway user ID and password. If you don't have one, you can create it during the process.
Complete UKIMS application form.
Designate a responsible person within your organisation to oversee compliance and address any issues.

After submission, you'll receive a confirmation email with a unique reference number. Wait for HMRC to contact you regarding your application.

Step 2: Verify eligibility for UKIMS on imports

Ensure your goods meet the criteria for the simplified processes under UKIMS:

Goods must be 'not at risk' of onward movement to the EU.
Goods must be in free circulation in Great Britain.
Goods must be intended for sale or use by end consumers in the UK.
Goods must not be subject to customs duty suspense procedures, import controls, or licensing requirements.

It is important that any third party completing customs is advised of how goods are to be cleared. This is the responsibility of the importer.

Step 3: Categorise your goods

Determine the category of your goods:

Standard Goods: Eligible for simplified processes if they meet the 'not at risk' criteria.

Category 2 Goods: Eligible with additional documentation requirements.

Category 1 Goods: Not eligible for simplified processes; subject to full customs procedures.

Step 4: Maintain records and evidence

Implement and maintain systems to track goods from import to end-use. This includes:

Keep evidence for five years for any goods moved under UKIMS Authorisation to ensure compliance.

Please use our Live Chat service for further guidance and access to fully funded one-to-one support on the application of UKIMS to your business.

Article Published: May 2025