Declaring goods you bring into Northern Ireland 'not at risk' of moving to the EU
How to declare your goods ‘not at risk’
You do not need to complete these declarations yourself, you can:
- sign up for the free Trader Support Service if you’re moving goods into Northern Ireland from Great Britain
- get a specialist to complete declarations for you by using a customs intermediary or a Customs Declaration Service enabled software provider
- move goods in parcels via a courier
How to declare your goods ‘not at risk’ in the Customs Declaration Service
If you are submitting declarations in the Customs Declaration Service, you will need to use the Additional Information code ‘NIREM’ in Data Element 2/2 of your import declaration to declare your goods ‘not at risk’.
If you want to declare a proportion of a single line item ‘not at risk’, you must submit those goods as a separate line item using this Additional Information code. The remaining proportion which is ‘at risk’ must be a separate line item for which no code is necessary.
If you are using a specialist to complete declarations, then you will need to make them aware that the goods you intend to bring into Northern Ireland are ‘not at risk’. You will also need to confirm whether you are authorised for the UK Internal Market Scheme or the UK Trader Scheme.
If you already hold a UK Trader Scheme authorisation, use it until you are authorised for the UK Internal Market Scheme.
Once you are authorised for the UK Internal Market Scheme, you should use the UK Internal Market Scheme authorisation for goods that you move on and after the date that you are authorised.
If you are completing a supplementary declaration you should use the authorisation you held at the time your goods were moved.
You can no longer use the UK Trader Scheme as the authorisation for goods moving from 30 September 2023.