Exemption from Customs Duty on Movements of Goods from Great Britain to Northern Ireland

Changes to UK Trader Scheme Authorisation from 1st November 2021 

Imports of goods from GB to NI are subject to customs duty at EU tariff rates unless: 

The goods are levied at 0% EU import duty due to their classification or commodity code. But to be sure of it, you must know the tariff classification of all the goods you bring to NI and the duty rates applicable. 

If your business brings goods in that are authorised as ‘not at risk’. 

Customs Approval for “Not at Risk” Goods 

For dutiable goods that will remain in Northern Ireland, it is possible to declare them ‘not at risk’ by obtaining an authorisation under the UK Trader Scheme (UKTS). Once authorised as ‘not at risk’, no duty will be charged when those goods enter Northern Ireland from free circulation in Great Britain. 

A business applying for authorisation under the UKTS must meet one of the following establishment criteria: 

• be established in Northern Ireland;
• have a fixed place of business in Northern Ireland and meet the additional requirements.

as well as meeting the: 

• customs compliance requirements;
• records, systems, controls and evidence requirements and meet the additional requirements. 

At present, an authorisation may be granted without a business having a fixed address in Northern Ireland where all of the following applies: 

• Its customs operations are carried out in the UK, and it has an indirect customs representative in Northern Ireland (such as the Trader Support Service);

• it supplies goods to a business in Northern Ireland that has a fixed place of business from where those goods are provided for or sold to end consumers, and that business is either: 
  • authorised under the UKTS 
  • could be authorised, if they were the importer of those goods 

This option is, however, only applicable until 31st October 2021.  

The position from 1st November 2021 

After this date, to retain authorisation under UKTS, businesses will need to consider the following options: 

• become established in Northern Ireland;
• have a fixed place of business in Northern Ireland and meet the additional requirements;
• change the terms of your contracts with customers in Northern Ireland to make them the importers of record.

If you are unsure how to satisfy the criteria for authorisation under the UKTS post 1st November 2021,  we can organise a ‘Q&A’ call to understand your requirements and provide general advice regarding your potential options. If this call identifies areas where additional support may benefit your business, we can provide a proposal for an extended project.