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From 24th March 2024, changes will be made to the Customs Declaration Service that will affect how declarations are made for goods moving into Northern Ireland from GB, where the goods are not in Free Circulation in GB, and imports into Northern Ireland from third countries, including EU member states.
HMRC said, “These changes will affect goods moving into Northern Ireland from GB, where the goods are not in free circulation within GB and countries outside of the UK and EU.”
Technical Points:
For traders not yet approved for the UK Internal Market Scheme
- For traders or their agents using the code NIREM on CDS to confirm that goods being moved into Northern Ireland are not At Risk of moving into the EU: The change being applied to CDS will affect the NIREM code use if the appropriate trader approvals for the UK Internal Market Scheme are not in place and declared.
- Without evidenced approval, any applicable EU duties will become due.
- Traders are urged to check their eligibility to apply for approval to use the UK Internal Market Scheme as soon as possible.
- Other duty-saving measures are available, such as under the Duty Reimbursement Scheme, if the appropriate compliance evidence is available.
For traders already approved for the UK Internal Market Scheme
For those traders or their agents where a valid authorisation for the UK Internal Market Scheme is held, new coding will be required to support the CDS declaration, and TSS trader details will require an update to meet the new process requirements.
Note: It will be essential that a company’s TSS profile is updated with details of any UKIMS approval, and that the approval letter is uploaded to the TSS portal by 24th March.
Evidencing EU Union Status (free circulation of goods with the EU)
Other changes affecting NI trade will be the EU's requirement for evidence of Union status. This is evidence required to prove that goods have free circulation status within the EU, meaning that EU duties have been accounted for and can be evidenced.
Example: If EU goods are moving through GB for delivery into NI for EU end use, the movement will require evidence of Transit. Without due evidence, there will be a risk of further duty payments being levied.
Further details can be found at the link below:
Get proof your goods have Union (EU) status - GOV.UK (www.gov.uk)
We will cover the implications of the changes to be provisioned in March at the S&H NI clinic on 19th March.
Trading with Northern Ireland: The Essentials
Since the UK departed from the European Union, moving goods from Great Britain to Northern Ireland has presented challenges and complexities. While an agreement in principle has been reached regarding the Windsor Framework, implementing these changes will occur gradually over time.
Join us for a 90-minute Clinic where we will delve into the initial wave of changes and their potential impact on businesses involved in goods transportation from the UK to Northern Ireland.
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