3 July 2024

Moving goods between GB and NI - have you joined the UK Internal Market Scheme (UKIMS)?

What is the UK Internal Market Scheme (UKIMS)?

The new UK Internal Market Scheme is an enhanced and expanded trusted trader scheme which will replace the existing UK Trader Scheme. The UK Internal Market Scheme will continue to enable registered traders to move goods from Great Britain (GB) to Northern Ireland (NI) in line with existing 'not at risk' arrangements.

The UK Internal Market Scheme is now open for registration. If you want to join the UK Internal Market Scheme, you will need to apply online. Once you’re authorised, you will be able to declare your goods ‘not at risk’ if they are brought into NI for sale or final use by end consumers in the UK. Businesses who are authorised under the UK Trader Scheme will receive direct communication from HMRC to apply for the new UK Internal Market Scheme and supply some additional information.

How is the UK Internal Market Scheme different to the UK Trader Scheme?

The Windsor Framework significantly expands the number of businesses eligible to move goods as ‘not at risk’ of entering the EU through three important changes:

• All businesses throughout the United Kingdom will now be eligible - moving away from the previous restrictions that required a physical premise in Northern Ireland.
• It will increase the turnover threshold below which companies involved in processing can move goods, under the scheme, which they can show stay in Northern Ireland - quadrupled from the current £500,000 limit up to £2m. Check the additional requirements for goods subject to processing here.
• Even if businesses are above that threshold, they will be eligible to move goods under the scheme if those goods are for use in the animal feed, healthcare, construction, and not-for-profit sectors. They will be able to do this even as intermediaries or if they sell on the eventual product to one subsequent entity in the supply chain. Inputs into food production will continue to benefit from inclusion in the ‘not at risk’ definition.

From 30 September 2024, it will also make sure that ‘not at risk’ movements are freed of unnecessary paperwork, checks and duties. Only existing commercial information will be needed.

Do I still need to apply for the UK Internal Market Scheme if I'm UK Trader Scheme authorised?

From 30 September 2023, the new UK Internal Market Scheme (UKIMS) replaced the existing UK Trader Scheme (UKTS). UKIMS enables registered traders to continue to move goods in line with existing ‘not at risk’ arrangements. From October 2024, this will also ensure that ‘not at risk’ movements are freed of unnecessary paperwork, checks and duties, with only ordinary commercial information required. As the scope and benefits of the scheme have been expanded, HMRC require UKTS authorisation holders to provide additional information to complete their enrolment onto the new scheme.

HMRC had set an advisory deadline of 31 July 2023 for UKTS traders to register for the new scheme, so that HMRC could prioritise traders’ enrolment onto UKIMS by 30 September 2023. Although that deadline has now passed, HMRC will still process registrations as quickly as possible, and traders are advised to complete this registration as soon as they can.

If the new authorisation was not processed by 30 September 2023 then, if eligible, any duties can be claimed back via the Duty Reimbursement Scheme or by claiming a Customs Duty waiver. Once traders are authorised, they can continue to declare goods ‘not at risk’ under the UK Internal Market Scheme.

Why is it important to apply for the UK Internal Market Scheme?

The UK Internal Market Scheme will continue to enable registered traders to move goods in line with existing 'not at risk' arrangements.

Once the Windsor Framework is fully delivered, the UK Internal Market Scheme will provide access to the new ‘Green Lane’ which means that goods moving from GB to NI will be freed of unnecessary paperwork, checks and duties, with only ordinary commercial information required.

If you are already authorised under the UK Trader Scheme, your authorisation will remain valid to declare goods as ‘not at risk’ for goods movements that take place before 30 September 2023.

To get more advice and apply for UKIMS click on the link below.