‘At Risk’ Goods
If you are a UK trader bringing goods from Great Britain to Northern Ireland which are not ‘at risk’ of moving to the EU, the duties on those goods will not be payable. The ability to declare your goods ‘not at risk’ is covered by authorisation under the UK Trader Scheme (UKTS).
There are specific application criteria for UKTS authorisation, including that a business must be established in Northern Ireland. If you do not have a fixed address in Northern Ireland, you can still be authorised until 1st November 2021 if you have an indirect customs representative in Northern Ireland.
How the Trader Support Service can help
The Trader Support Service (TSS) can be engaged as this representative by registering on the TSS portal and submitting your customs declarations through TSS. When submitting the UKTS application, you should specify TSS as your indirect representative.
Act Now
Authorisation for the UKTS does not have a retrospective effect. Only goods moved after you have received authorisation for the UKTS can be declared ‘not at risk’. Any declarations submitted before this may require customs duties to be paid and a reclaim submitted.
For more information, visit NICTA.
Contact Adam Wood now to find out how Barbourne Brook can help.
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