If you wish to declare goods moved into Northern Ireland as ‘not at risk’ you will need to become authorised under the new UK Internal Market Scheme.

'not at risk’ means the goods being imported into Northern Ireland are ‘not at risk’ of moving from Northern Ireland to the EU, so that EU duty will not be payable on those goods at the time of their arrival in Northern Ireland.

‘Not at risk’ goods:

• will not be charged any duty if entering Northern Ireland from free circulation in Great Britain (England, Scotland and Wales)
• will be charged UK duty if entering Northern Ireland from outside the EU and the UK
• will 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 duty.

The UK Internal Market Scheme authorisation will also give access to the green lane when it opens in September 2024, for goods moving from Great Britain into Northern Ireland. Goods moving through the green lane 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

For goods moving before 30 September 2023 , you can continue to use the UK Trader Scheme authorisation to declare your goods ‘not at risk’.

For goods moving on or after 30 September 2023, the UK Trader Scheme authorisation will no longer be valid and you must use the UK Internal Market Scheme authorisation.

Full details of the criteria and how to apply for authorisation can be found on this link: https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-ireland#:~:text=The%20UK%20Internal%20Market%20Scheme%20authorisation%20will%20also%20give%20you,other%20goods%20entering%20Northern%20Ireland

Any questions please contact the Customs and International Trade Compliance Forum.