The UK Internal Market Scheme (UKIMS) will replace the UK Trader Scheme on 30 September 2023. It will allow traders moving goods to Northern Ireland from Great Britain to demonstrate that the goods are ‘not at risk’ of moving to the EU.
‘Not at risk’ goods:
- will not be charged 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.
UKIMS authorisation will also give traders 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
If you want to join the UKIMS, you will need to apply online to be authorised.
If you’re already authorised under the UK Trader Scheme
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 UKIMS authorisation.
For detailed information on how to apply and to make your application for authorisation, please visit the official guidance on GOV.UK.