Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland

If you want to join the UK Internal Market Scheme, youyou’ll will need to apply online to beget authorised. IfOnce you’re authorised, youyou’ll will be able to declare your goods ‘not at risk’ if they are brought into Northern Ireland for sale or final use by end consumers in Northern Ireland (and Great Britain in the UK.case of movements from Great Britain).

‘Not at risk’ goods:goods will:

• 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 rate of duty.

The UK Internal Market Scheme authorisation will also give you access to the greenfull lanebenefits whenof itthe opensUK inInternal SeptemberMarket 2024,System, forwhich goodswill movingtake fromeffect Greatwhen Britainthe new arrangements come into Northernforce. Ireland.This Goodsmeans goods moving throughfrom theGreat greenBritain laneinto Northern Ireland 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

IfWho 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 UK Internal Market Scheme authorisation.

Before you apply

To apply you must be established in the UK.

YouUK mustand also meet all of the:

• compliance requirements
• records, systems, controls and evidence requirements

You’ll need to meet additional processing requirements if you move goods into Northern Ireland to be processed and want to declare these goods ‘not at risk’.

You can find out more about the requirements for the scheme in this guidance.

Applying if you’re established in Northern Ireland or you have a fixed place of business in Northern Ireland

If your registered office or fixed place of business is in Northern Ireland, you must meet all of the following conditions:

• your human and technical resources must be permanently present in Northern Ireland

• your goods are sold to, or provided for final use by, end consumers in the UK

• your customs, commercial and transport records and information must be available or accessible in Northern Ireland

HMRCWe may visit you to check the records, systems and controls in place for this authorisation.

If you’re established in Northern Ireland, you must apply for the scheme using your XIEORI number starting XI.

Find out how to get an EORI number.number starting XI if you move goods to or from Northern Ireland.

Applying if you’re established in parts of the UK other than Northern Ireland

If you’re established in parts of the UK other than Northern Ireland, you must meet all of the following conditions:

• your customs operations are carried out in the UK

• you have an indirect customs representative in Northern Ireland, such as the Trader Support Service

• your customs, commercial and transport records and information must be available or accessible in the UK

HMRCWe may visit you to check the records, systems and controls in place for this authorisation.

If you’re established in parts of the UK other than Northern Ireland, you can apply for the scheme using either a GBEORI ornumber XIstarting EORIGB number.or XI. You should use an XI EORI number starting XI if you holdhave one.

Compliance requirements

You must:

• have a good customs and tax compliance record

• have no record of serious criminal offences related to your economic activity

• be of good financial standing

• show a clear understanding of your obligations under this authorisation and how to comply with them

Customs and tax compliance record

Your record is based on the 3 years priorbefore you submit you submit your application. It will be based on all available information including your involvement in any previous businesses.

You must have no record of any serious or repeated infringements of taxation and customs rules.

Criminal offences related to economic activity

You must provide details of:

• the people in charge of your business or exercising control over its management, in particular the registered company directors and board members

• any employees, including any direct representatives, in charge of your administration related to the movement of goods under this scheme, or any people acting in their own name on your behalf, in relation to the movement of goods under this scheme

WeWe’ll will check the criminal records of the people you provide for any serious criminal offences relatedrelating tothe their economic activity.activity of:

• your business
• the people you provide in your application

Good financial standing

You must have sufficient financial standing to meet your obligations and fulfil your commitments under the scheme.

You must not be subject to bankruptcy proceedings.

During the 3 years before your application, you must have fulfilled your financial obligationsobligations. regardingThis is about payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods.

Where you have been established for less than 3 years, your financial standing will be checked by HMRC on the basis of records and information that are available.

Understanding your obligations under this authorisation and how to comply with them

You or the people in charge of your administration related to the movement of goods under this scheme:

• should be able to show a clear understanding of the scheme, how to comply with it, and your obligations in relation to the criteria under this scheme

• must display sufficient competence in providing accurate information to HMRC in relation to these obligations and applicable procedures

IfFor you would like to find out more information,information youand cansupport, alsosign registerup withfor the Trader Support Service to support you..

Records, systems, controls and evidence requirements

You need to give HMRC details of the records, systems and controls you have in place that allow you to accurately declare that goods are ‘not at risk’.

When you apply for authorisation, you should give details of the:

• systems and processes to track goods from import to end-use, such as logistics systems or stock control processes
• documented procedures and administrative systems to determine whetherif your goods are ‘not at risk’
• internal controls and processes that ensuremake sure your goods are correctly declared ‘not at risk’
• types of commercial or transport records, such as delivery records or inventory systems which confirm end-destination of the goods

The records you tell us about should be specific and appropriate to your business and they will needuse toas show:

• whereevidence youthat source goods from
• howare and‘not whereat theyrisk’, willfor beexample, useddelivery records or sold
• thatinventory yousystems have administrative organisation and internal controls which areconfirm suitable for the managementend destination of the flowgoods of(you goods
• thatdo younot haveneed internalto controlsprovide capableexamples of preventing,actual detectingrecords andat correctingthe errors
• thatpoint you have internal controls capable of preventing and detecting illegal activities within your organisationapplication)
• thatspecific yousoftware havepackage proceduresyou inuse place for protection against loss of information and archivinghow proceduresyou withuse respectit to keepingkeep ofyour historicalrecords records,(for includingexample, the assessment,name back-up and protection of records for 5 years
• that you manage your records in line with accounting principlesor appliedlogistics insoftware theor UK
• thatprovide youra recordsdetailed forexplanation goodsif movementsyou intohave Northerna Irelandphysical arefiling either integrated into the accounting system youin use, or, when held separately, that you can allow for cross-checks between records relating to purchases, sales, stock control and movement of goodsplace)
• that

In you can give us electronic or physical access, when asked, to your recordsapplication, in a suitable format

that you haveshould internalbe instructionsable in place to ensureshow that relevant staff are aware of how to tell us of any compliance difficulties

that if you’re handling prohibited and restricted goods, you have appropriate procedures in place for the handling of those goods in accordance with relevant legislation

The systems you have in place mustthat beare appropriate to the size, nature and complexity of theyour business.

For example, if you’re:

• a large business — you maycould tell us about the logistical software that you have which tracks goods from import to end-use
• a small or medium-sized business — you maymight instead tell us about the internal processes or procedures you have in place, which allow you to document the goods you import and provide evidence theythey’re are ‘not at risk’, like purchase and sales records

YouWhen mustyou’re keepdeclaring evidence that your goods are ‘not at risk’ (forunder example,this invoices)scheme, for 5 years.

We may visit you towill checkneed your records so you must be able to providekeep accesssupporting toevidence usfor toeach checkconsignment your:

• records
• systems 
• controls you havemove toldinto usNorthern about

YouIreland alsoand mustthis keep evidence towill confirmneed eachto declaration.

Yoube mustaccessible haveto measuresHMRC in placethe toUK makefor sure5 thatyears.

The anytypes goodsof movedevidence under this scheme are only to besupport solda or used in accordance with the ‘not at risk’ rules.declaration include:

If

• commercial youreceipts areand ainvoices
• VAT supplierinvoices
• commercial tocontracts otherand businesses,purchase youorders
• delivery willreceipts
• consignment neednotes
• proof toof maintaininstallation
• electronic anrecords
• proof ongoingthat understandinggoods ofcomply theirwith operationsrules andof activitiesorigin to(if makeyou surehave thatclaimed anya goodspreferential yourate supplyof toduty, themyou willcan meetcheck thewhat ‘notproof atyou risk’should criteria.
  hold)

Even where you are not responsible for the end destination of the goods, you may still be able to be authorised and move goods as ‘not at risk’ if you can make sure that goods will meet the ‘not at risk’ criteria.

Examples of whenevidence thisyou mightcould beuse thein this case are:include:

• a written and signed declaration from theyour customer stating that the goods will remain in Northern Ireland
• evidence that theyour customer only makes retail sales for final use or end-consumption in the UK from a physical outlet in Northern Ireland
• evidence that theyour customer only sells goods that will be for final use by end-consumersend consumers in the UK and are delivered within the UK
• commercial contracts and purchase orders showing that goods will be for final use in the UK
• evidence that the sale of goods isare to be permanently installed within the UK

YouWe mustwill tellcheck us:that you can meet the records, systems, controls and evidence requirements of the scheme. To meet these requirements you will need:

• ifadministrative youand discoverinternal controls which are suitable for the management of the movement of the goods under this scheme
• measures in place to make sure that any difficultiesgoods moved under this scheme are only to be sold or used in complyingaccordance with the ‘not at risk’ rules
• to keep evidence for 5 years which shows that each consignment of goods you move under this scheme are ‘not at risk’
• ifto keep records that show where you source goods from and how they will be used and sold
• to be able to have an ongoing understanding of the operations and activities of any factorsother arisebusinesses afterthat you act as a supplier to, and to make sure any goods you supply to them meet the decision‘not hasat beenrisk’ madecriteria
• internal controls that can prevent, detect and correct errors and any illegal activities within your organisation
• to givemanage your records in line with accounting principles applied in the UK
• to either integrate your records for goods movements under this scheme into the accounting system you authoriseduse, traderor, status,when whichrecords mightare influenceheld itsseparately, continuationto have processes in place allow for cross-checks between records relating to purchases, sales, stock control and movement of goods
• procedures in place for protection against loss of information and the archiving procedures ― keeping of historical records, including the assessment, back-up and protection of records for 5 years
• to be able to give HMRC electronic or contentphysical access, when asked, to your records in a suitable format

You

internal willinstructions needin place to make sure that the relevant staff are aware of how to tell HMRC about any compliance difficulties

appropriate procedures in place for the handling of prohibited and restricted goods in accordance with relevant legislation, if you move any prohibited and restricted goods

to be able to determine whether goods you bring into Northern Ireland correspond to category 1 or category 2 goodsgoods, whenunder the greenWindsor lane for goods opens in September 2024.

Framework

Find out which goods are considered category 1 and category 2 in Annex IV of ‘Decision of the Withdrawal Agreement Joint Committee on laying down arrangements relating to the Windsor Framework’.

Additional requirements for processing

When you apply for authorisation under the UK Internal Market Scheme, youyou’ll will be asked if you move goods that are subject to processing, and if you meet the additional processing requirements.

If you do not meet these processing requirements, youyou’ll will not be able to declare goods which will be subject to processing in Northern Ireland as ‘not at risk’.

YouTo willbe needable to meetdeclare onegoods ofthat thewill followingbe 2subject criteria.

Thatto yourprocessing turnoveras for‘not theat mostrisk’ recentgoods, financialyou’ll yearneed isto belowmeet £2one millionof orthe thatfollowing you2 intendcriteria:

• your toannual bringturnover goodsis forless processingthan into£2 Northernmillion
• your Irelandgoods whereare thefor goodsone areof tothe beapproved processedpurposes

The solelyapproved forpurposes are:

• food for sale to end consumers in the UK or one or more of the following purposes:
  • construction — where the processed goods form a permanent part of a structure that is constructed and located in Northern Ireland by the importer or one subsequent entity
  • directdirectly provisionproviding to the recipient of health or care services in Northern Ireland by the importer or one subsequent entity
  • notnon-profit for profit activities in Northern Ireland by the importer or one subsequent entity, where there is no subsequent sale of the processed goods
  • the final use of animal feed on premises located in Northern Ireland by the importer or one subsequent entity

  If you’re moving goods subject to processing thatin meetthe oneconstruction, ofhealth theand 4care conditionsservices, innon-profit thisor list,animal feed sectors, you may do so even if you sell on the eventual product to one subsequent entity.

  For example, you could import animal feed that will be sold on to a farmer,farmer (who is the one subsequent entity), provided the farmer is the final entity in the supply chain and will use the animal feed in Northern Ireland.

  AlthoughOnce youauthorised, canyou’ll then be authorisedable to declare your goods for theprocessing UKas Internal‘not Marketat Schemerisk’ beforein 30line Septemberwith 2023,the iftreatment youof moveother goods.

  These additional requirements for declaring goods that‘not areat subjectrisk’ apply only to processinggoods youwhich will needbe toprocessed followin theNorthern UKIreland.

  You Tradercan Schemecheck guidancethe additional requirements for thegoods movementsubject ofto processing in declaring goods untilyou 30bring Septemberinto 2023.Northern Ireland ‘not at risk’ of moving to the EU.

  If you’re a newly established business

  If you’re a newly established business, youyou’ll will need to provide records approved by the directors, partners or sole proprietor,proprietor. We will use these records to enablemake an assessment of anticipated turnover, examples include:

  • latest cashflow

  • balance sheet

  • profit and loss forecasts

  What you will need

  To apply for authorisation you will need:

  • your EORI number starting GB or XI EORI number

  • the details of your business, its directors, the people in charge of the business and the people responsible for the movement of goods under this scheme — include their date of birth, National Insurance number and address

  • your company numbernumber, or your Unique Taxpayer Reference if you’re a sole trader or a partnership or your Charity Commission number if you’re a charity that has one

  • the date your business was incorporated or date you commenced trading

  • your document of establishment or proof of your permanent business address

  • your annual turnover for the most recent complete accounting period — where you have not yet traded for a complete accounting period, you will need to provide your anticipated turnover and supporting evidence, such as latest cash flow, balance sheet, and profit and loss forecasts

  • your VAT registration number if you have one
  • your Trader Support Service number if you have one

  • the estimated number of ‘not at risk’ annual declarations

  • details of your customs representative, if you use one

  • your UK Trader Scheme authorisation number if you’reyou were already authorised under this scheme

  • details of your business premises in the UK, where HMRCwe can visit you to check the records, systems and controls in place for this authorisation

  • details of the intended use of the imported goods, including a description of the type of goods and whetherif they will undergo any type of processing

  • to provide evidence or an explanation to show how you meet the records, systems, controls and evidence requirements, such as relevant internal processes and procedures documents

  You’ll also need to need the following if you have one:

  • your VAT registration number

  • your Trader Support Service number

  • details of your customs representative — their name and address

  If you move goods that will be subject to processing in Northern Ireland, youyou’ll will need to provide details of the addresses of where the goods will be processed.

  If you manage prohibited and restricted goods, you’ll need to provide an explanation or evidence of the procedures you have in place for managing and handling these goods.

  ApplyHow onlineto apply

  You’ll need to apply online to be authorised.

  You’ll need to either:

  • sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)

  • use your email address to get a confirmation code that you can use to sign in

  In your application, you can save and come back later after each question to make sure you include the correct information.

  Apply now

  YouYou’ll will get an email to confirm that HMRCwe hashave received the form, this email will contain a unique reference number.

  You do not need to do anything furthermore until we write to you regardingabout your application.

  After you’ve applied

  You’ll get a notification once your application has been approved for authorisation.

  If your application is approved, we will send you a letter with your UK Internal Market Scheme authorisation number. You shouldmust use this number for goods that you move on and after the date that youyou’re are authorised.

  You can declare the goods you bring into Northern Ireland ‘not at risk’ if theythey’re are intended for end use or sale in Northern Ireland (and England, Scotland and Wales in the UKcase orof Northernmovements Ireland,from whereGreat appropriate.Britain).

  You must tell us if:

  • you have any difficulties in complying with the scheme
  • there are any changes to the information you provide in your application

  You must keep supporting evidence for 5 years and it will need to be accessible at an address that we can visit in the UK.

  If we visit you to check the records you told us about in your application, you must be able to provide us access to your:

  • records
  • systems
  • controls

  You can use the Trader Support Service to help you make these declarations.