If you are a GB or NI Business and trade goods from GB to NI which remain within the UK internal market but are classed as at risk because of the EU duty, it will be crucial for you to register for UKIMS to ensure you are authorised to move these goods as not at risk. Traders who do not hold a valid UKIMS authorisation number may be charged the applicable EU duty on CDS.

Technical Points:

For traders not yet approved for the UK Internal Market Scheme (UKIMS)

• For traders or their agents using the code NIREM on the CDS to confirm that goods being moved into Northern Ireland are not at risk of moving into the EU: The change being applied to the CDS will affect the code use if the appropriate trader approvals for the UK Internal Market Scheme are not in place and declared.
• Without 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 need an update to meet the new process requirements.

If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP: