Changes to UK Internal Market Scheme Authorisation

Changes to the Customs Declaration Service (CDS) will affect how you make declarations into Northern Ireland

HMRC have made changes to the Customs Declaration Service (CDS) will affect how you make declarations into Northern Ireland.

After 24 March 2024, to use your UKIMS authorisation, you (or your agent or intermediary) will need to start using some new codes and your UKIMS authorisation number. These changes will apply to goods moving into Northern Ireland from Great Britain (GB-NI) and to goods moving into Northern Ireland from a country outside of both the UK and the EU (Rest of World-NI).

There are points to note if you are:

• moving goods that will be subject to processing in Northern Ireland
• moving goods subject to tariff-rate quotas, such as steel
• seeking to waive duties under the customs duty waiver scheme (CDWS)

If you use the Trader Support Service

If you are using the TSS Portal to complete your declarations, you don't need to do anything differently to use your UKIMS authorisation. You 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.

You should have uploaded your UK Internal Market Scheme letter to your TSS company profile before 24 March 2024, so that TSS have a record of the authorisation number you intend to use. TSS will use the information stored on your company profile to enter into your declaration when you select ‘NIREM’. You should also make sure you are using the correct Economic Operator Registration and Identification (EORI) number. For additional support related to the TSS Portal, please contact the TSS Contact Centre at Tel: 0800 060 8888.

Using the correct EORI number on declarations into Northern Ireland

As of 24 March 2024, to use the UK Internal Market Scheme authorisation, you need to use the EORI number associated with your UK Internal Market Scheme authorisation.

If you hold a valid XI EORI number, you will have received a letter from HMRC in December 2023 to tell you when to start using your XI EORI number, so please follow the guidance set out in your letter. You should be now be using your XI EORI number when moving goods into Northern Ireland if you hold one, as this will be the EORI that is associated with your UKIMS authorisation.

If you are established in parts of the United Kingdom other than Northern Ireland and do not hold an XI EORI number, you may continue to use your GB EORI number.

If you are not established in Northern Ireland, you will need to use an indirect representative that is established when moving goods into Northern Ireland, such as the Trader Support Service.

If you need to use a Duty Deferment Account (DDA) for movements into Northern Ireland, you should also ensure that you have one that is assigned to the EORI against which your UKIMS is held.

Please note, although the UK Internal Market Scheme authorisation can be associated either with an XI EORI or a GB EORI number, the UK Internal Market Scheme authorisation number will always begin ‘XIUKIM’ as it is a Northern Ireland authorisation.

If you do not submit the ENS, safety and security declaration to move your goods

HMRC have also written to customs agents and intermediaries to explain these changes. To avoid any risk of disruption, you may wish to ensure that your agent has the necessary information from you, to comply with the new process.

This means, if you haven’t done so already, you should tell your agent or intermediary which EORI number they should use for your movements. You’ll also need to make them aware that the goods you intend to bring into Northern Ireland are eligible to be declared ‘not at risk’ under UK Internal Market Scheme.

Help and support from HMRC on XI-EORI

For further information and support please call the HMRC Customs and International Trade Helpline on Tel: 0300 322 9434.

First published 29 March 2024