Important information about changes for goods moving into Northern Ireland

There are other options to relieve duties due on goods moving into Northern Ireland which may apply, even in circumstances where traders are not eligible to move goods under the UK Internal Market Scheme. For example, traders can claim a customs duty waiver or apply for a repayment or remission of duties under the Duty Reimbursement Scheme if they can evidence that the goods did not go on to enter the EU.

Traders can find out more about other options to relieve duties on goods moving into Northern Ireland, such as claiming preference or reliefs, on GOV.UK if they’re a business who moves goods from Great Britain, or from a country outside of both the UK and the EU.

Existing UK Internal Market Scheme traders

If traders already hold a valid UK Internal Market Scheme authorisation, they (or their agent or intermediary) will need to start using some new codes and your UK Internal Market Scheme authorisation number when making declarations on or after 24 March 2024 as set out in the explainer at the end of this email.

If traders use the Trader Support Service (TSS), the impact of these changes on them is likely to be minimal. Traders won’t need to do anything differently to use their UK Internal Market Scheme authorisation on the TSS trader portal. They can continue to select the ‘NIREM’ code from the drop-down menu when moving goods that meet the ‘not at risk’ criteria under the UK Internal Market Scheme. If not already done, they must ensure their company profile in TSS is updated with details of their UK Internal Market Scheme authorisation and that they have uploaded your authorisation letter to the trader portal before 24 March 2024. They should also make sure they are using the correct Economic Operator Registration and Identification (EORI) number for their UK Internal Market Scheme authorisation. For additional support related to the trader portal, please contact the TSS Contact Centre at 0800 060 8888.

Further information

More guidance about these changes on GOV.UK from 24 March 2024.

Help and support

For further information and support please call the Customs and International Trade Helpline on 0300 322 9434 or textphone 0300 200 3719.

If traders need support moving goods into Northern Ireland, they can also register with the Trader Support Service (TSS). This is free to use. The TSS will also guide you through any changes due to the implementation of the Windsor Framework.