As the next few months bring seasonal festivals and events, the demand for specific goods may see fluctuations and you might be thinking about moving more goods than usual. Here's a brief update on the latest developments in moving goods in Northern Ireland (NI).
UK Internal Market Scheme (UKIMS)
For those transporting goods intended for sale or consumer use in NI, the UK Internal Market Scheme (UKIMS) offers a “not at risk” declaration. This status ensures:
No duty charges upon entering NI from free circulation in Great Britain (GB – England, Scotland, and Wales).
UK rate of duty if entering NI from a country outside both the UK and the EU.
UK rate of duty if entering NI from GB, given the goods were not in free circulation in GB.
UKIMS authorisation also grants additional perks for GB-to-NI goods under the “green lane” arrangements post the full Windsor Framework implementation by September 2024.
Eligible goods will enjoy:
Exemption from typical processes affecting other goods entering NI.
Submission of a simplified dataset, focusing on commercial information.
In essence, UKIMS streamlines the movement of your goods, ensuring hassle-free transportation and offering various benefits for a smoother experience. For the goods that will be moved into the EU and the rest of the world, you cannot use your UKIMS authorisation to declare those goods ‘not at risk’. These “at risk” goods will be charged the applicable EU rate of duty. If you have evidence to demonstrate that the goods did not go on to enter the EU single market, you may be able to benefit from the Duty Reimbursement Scheme, and claims can be backdated to January 2021. You will need to apply online to be authorised on GOV.UK. and sign in with your Government Gateway user ID
Update for manufacturers moving goods that will be subject to processing in NI under UKIMS
The new UKIMS authorisation significantly expands the criteria for businesses moving goods that will be subject to commercial processing in NI to move these goods ‘not at risk’. This now means:
Turnover threshold for processing businesses increased to £2m from £500,000.
Manufacturers with higher turnover can still benefit in specific sectors.
Inputs into food production for UK consumers remain in the 'not at risk' category.
No turnover limit for goods not subject to processing, benefiting from full UKIMS arrangements if staying in NI or wider UK.
All other goods not for processing (machinery, office materials etc.) moved by manufacturers can benefit from the full UKIMS arrangements if they remain in NI (or wider UK in the case of movements from GB). There is no turnover limit for goods that will not be subject to processing.
Key Updates in Windsor Framework and NIPHL
In recent changes to the Windsor Framework's NIPHL section, moving goods from Great Britain to Northern Ireland has become more straightforward. Under this agreement, you can now move:
Plants and seeds for planting (for growers or retail sale), including seed potatoes (for commercial growing)
Used agricultural and forestry machinery and vehicles with a NIPHL.
The process is simplified:
No prohibitions or certification requirements
Movement with a NIPHL and without a phytosanitary certificate
Operational details:
GB operators need registration and authorization to issue or attach a NIPHL.
Source NICTA
Facing challenges in Northern Ireland trade or adjusting to new regulations? The Chamber is here to support your business effortlessly:
Customs Clearance & Transit Services: As an HMRC Compliant customs broker, we assist UK traders with export and import customs entries and transit documentation, serving companies of all sizes. Connect with us for a consultation by emailing chambercustoms@gmchamber.co.uk.
Training Courses: Empower your team with essential knowledge, covering customs declaration completion to export/import procedures. Explore our upcoming courses here.
Expert Advice and Support: Our award-winning team is ready to provide guidance on all your exporting or importing needs. For personalized advice, email us at exportbritain@gmchamber.co.uk.