UK Internal Market Scheme (UKIMS)

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For those moving goods to and from Northern Ireland, GOV.UK are actively encouraging companies to get approved for the UK Internal Market Scheme (UKIMS) before the 30th September 2024 to avoid issues and goods being declared as “at risk”.

GOV.UK are recommending shippers to get authorised to declare goods that you bring into Northern Ireland ‘not at risk’ of moving to the EU, so that the applicable EU rate of duty will not be payable on those goods.

UK Internal Market Scheme (UKIMS)

To join the UK Internal Market Scheme, you’ll need to apply online to get authorised or you can contact Eley Consultancy Ltd who can assist you with your application.

Once you’re authorised, you’ll be able to declare your goods ‘not at risk’ if they are brought into Northern Ireland for sale or final use by end consumers in Northern Ireland (and Great Britain in the case of movements from Great Britain).

‘Not at risk’ goods will:

  • not be charged duty if entering Northern Ireland from free circulation in Great Britain (England, Scotland and Wales)
  • be charged UK duty if entering Northern Ireland from outside the EU and the UK
  • be charged UK duty if entering Northern Ireland from Great Britain and the goods were not in free circulation in Great Britain
  • ‘At risk’ goods will be charged the applicable EU rate of duty.

If you need more information or support completing your UK Internal Market Scheme authorisation, you can sign up for the Trader Support Service. The Trader Support Service will also guide you through any changes due to the implementation of the Windsor Framework.

The UK Internal Market Scheme authorisation will also give you access to the full benefits of the UK Internal Market System from 30 September 2024. This means goods moving from Great Britain into Northern Ireland will:

  • not be subject the same processes that apply to other goods entering Northern Ireland
  • only need to submit a simplified dataset, based on commercial information

Further information about UKIMS is available using the link below:

Source: Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland – GOV.UK (www.gov.uk)

Published: 26th June 2024