Declaring goods you bring into Northern Ireland 'not at risk' of moving to the EU

If you are declaring your goods ‘not at risk’ under the UK Trader Scheme, you will need to keep supporting evidence for each consignment you move into Northern Ireland and this evidence will need to be accessible in Northern Ireland for 5 years.

The types of evidence to support a ‘not at risk’ declaration include:

• commercial receipts and invoices
• VAT invoices
• commercial contracts and purchase orders
• delivery receipts
• consignment notes
• proof of installation
• electronic records
• proof that goods comply with rules of origin (if you have claimed a preferential rate of duty, you can check what proof you should hold)
• a written and signed declaration from the customer stating that the goods will remain in Northern Ireland
• evidence that the customer only makes retail sales for final use or end consumption in the UK from a physical outlet in Northern Ireland
• evidence that the customer only sells goods that will be for final use by end 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 is of a good to be permanently installed within the UK

You will not need to provide this evidence to HMRC on a routine basis, only when asked to do so.