top of page
Search

HMRC announce changes to how traders declare goods moving into Northern Ireland

From 24th of March 2024 goods moving from Great Britain into Northern Ireland will no longer be able to use the ‘NIREM’ code without a valid UK Internal Market Scheme (UKIMS) authorisation.  


Previously, traders and their intermediaries have been able to use the ‘NIREM’ code to declare goods as ‘not at risk’ of entering the EU when completing customs declarations on CDS (Customs Declaration Service). From 24th March 2024, however, anyone using this code without a valid UK Internal Market Authorisation will attract duties at the EU rate if these are applicable.   


Traders with UK Internal Market Scheme (UKIMS) authorisation already using the Trader Support Service (TSS) portal can continue to use the ‘NIREM’ code when moving goods that are not considered at risk of entering the EU. They must, however, ensure that their company profile in the TSS portal is updated with their UKIMS authorisation number and that they have uploaded their authorisation letter to the portal before 24th March 2024.   

For traders with UK Internal Market Scheme authorisation (UKIMS) not using the Trader Support Scheme portal, the following steps must be completed: 


  • In field DE 2/3 (documents, authorisations), use the document code ‘IUKI’ followed by the declarant’s UK internal Market Scheme (UKIMS) authorisation number 

  • In field DE 3/16 (importer identification number) ensure that the EORI number used for the importer is the EORI number that is associated with the declarant’s UK Internal Market Scheme (UKIMS) authorisation number  

  • In field DE 3/39 (holder of the authorisation), use the authorisation type code ‘UKIM’ followed by the EORI number that is associated with the declarant’s UK Internal Market Scheme (UKIMS) authorisation 


Traders who aren’t already signed up to the UKIMS scheme can apply here. For further information on the UK Internal Market Scheme and guidance on the application process, see the Trader Support Service (TSS).   


HMRC also stress that other options to relieve duty, such as a customs duty waiver, are available to GB traders moving goods to Northern Ireland if they can prove that the goods did not enter the EU. These options might be useful for declarants who are unable to declare their goods ‘not at risk’ of entering the EU because they are unsure, for instance, that the goods are for final sale or end use in the UK. More information on these options can be found here.  


For more support moving goods to and from Northern Ireland contact our International Trade team at info@teesglobal.co.uk.  


Sign up to our newsletter to receive the latest international trade updates 

 

8 views0 comments

Comments


bottom of page