To apply for authorisation you’ll need an EORI number starting GB or XI.
You’ll need proof of your permanent established Northern Ireland business address. If your business is not established in Northern Ireland, you’ll need to give us the address of your indirect customs representative in Northern Ireland. You’ll also need to give us proof of your business address in Great Britain.
To prove your address, you’ll need to provide an electronic copy of one of the following:
bank statement
utility bill
mortgage statement
land deed
rental agreement
business insurance document
employer liability insurance document
repair or maintenance bill
service charge
Stamp Duty document
business rates document
Companies House letter
licence, for example plant passport
Export Health Certificate
If you have them, you’ll also need to provide:
your Company House Reference Number (CRN), Self Assessment Unique Taxpayer Reference (UTR) and VAT Registration number
You’ll need to make sure you complete the declaration section of your application. You should only tick the confirmation box in the declaration section, if you will be able to:
move goods according to the conditions of the scheme
report any suspicious activity to HMRC
respond to occasional requests for further information from HMRC
comply with instructions from HMRCHMRC, for goods moved under the scheme
Records, systems and controls
As part of the UKC Scheme application, you’ll need to show evidence of how you will implement your obligations as a carrier. These sections explain what kind of evidence to provide.
How you distinguish between businesses and consumers
You need to show that you’ll be able to understand whether your customer, the sender of parcels, is a private individual or a business.
You’ll also need to have a process in place to tell whether your customer’s goods are being sent to a private individual, or a business. This process could include using account information to determine a customer’s business model.
You must be able to show that you will have a process in place to identify and prevent category 1 goods from moving under the UKC Scheme. This could include maintaining clear guidance, terms and conditions, or communication with senders, which restrict or prohibits these goods as appropriate.
Collecting and sharing the required data at the correct time
Under the UKC Scheme, you’ll need to give data to HMRC about parcel movements. For this question, you’ll need to demonstrate how you will be able to:
collect the relevant data from businesses or consumers sending the parcels
share this data with HMRC
Your answer should include descriptions of your processes for:
collecting relevant data from clients, in relation to movements to Northern Ireland
passing the data on to HMRC, using the consumer bulk data share system
sharing data on movements with HMRC at the appropriate time
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
If we approve your application, we’ll send you an email to confirm this, and a letter with your UKC Scheme authorisation number.Youwillbeabletousethisauthorisationwhenthenewarrangementsforconsumerparcelscomeintoeffect.
You must tell us if:
you have any difficulties in complying with the scheme
there are any changes to the information you provided in your application
You must keep supporting evidence for 5 years. 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 and controls.