Apply for the UK Carrier Scheme

Last updated: 20 September 2024

Before you apply 

You’ll need to check if you can apply for the UKC Scheme.

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 
• any other HMRC customs authorisations references or numbers — for example, Authorised Economic Operator status authorisation

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 HMRC, 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.

Prohibited and restricted goods 

You cannot use the UKC Scheme authorisation for sending the very limited range of category 1 goods, like endangered species. Read about category 1 goods in Annex IV of Decision of the Withdrawal Agreement Joint Committee on laying down arrangements relating to the Windsor Framework.

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

How to apply 

You’ll need to apply to be authorised. 

Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

Apply now

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.

After you’ve applied 

HMRC will send you an email to confirm they've received your application. You do not need to do anything else until they write to you about your application.

The authorisation process will allow sufficient time for carriers to become authorised ahead of the new arrangements taking effect.

If HMRC approve your application, HMRC will send you an email to confirm this, and a letter with your UKC Scheme authorisation number. You will be able to use this authorisation when the new arrangements for consumer parcels come into effect.

You must tell HMRC 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 HMRC can visit in the UK. If HMRC visit you to check the records you told them about in your application, you must be able to provide them access to your records, systems and controls.