# Entry into Northern Ireland from Great Britain

<div>To ensure that goods moved by the company from Great Britain (England, Scotland or Wales) into Northern Ireland are handled correctly so that **no EU import duty is charged**, where permissible under HMRC and Windsor Framework rules.

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# Scope and definitions

<div id="bkmrk-scopethis-procedure-">### <span role="text">**Scope**</span>

This procedure applies to all goods entering Northern Ireland from Great Britain where the goal is **to move goods without paying import duty**, including but not limited to classification, declaration, and eligibility checks.

### <span role="text">**Definitions**</span>

- **Not at Risk:** Goods are not liable for EU duty if they are not expected to enter the EU (Republic of Ireland or other EU member states) after arriving in Northern Ireland.
- **Applicable EU rate of duty:** The EU customs tariff duty rate that would apply if goods were imported into the EU.
- **UK Internal Market Scheme (UKIMS):** A scheme under which authorised businesses can declare goods as “not at risk” when EU duty would otherwise apply.
- **Returned Goods Relief:** Relief from duty if goods were previously in EU free circulation and then returned via GB to NI.

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# SOP

<div id="bkmrk-1.-preparatory-steps">## <span role="text">**1. Preparatory Steps**</span>

### <span role="text">**1.1 Identify Goods and Commodity Codes**</span>

1. Determine the correct **commodity code (TARIC)** for the goods. This will be used to check duty rates.
2. Confirm the **applicable EU duty rate** for that commodity code using the Trade Tariff tool.

<div>  
</div><div>[https://www.trade-tariff.service.gov.uk/xi/find\_commodity ](https://www.trade-tariff.service.gov.uk/xi/find_commodity "https://www.trade-tariff.service.gov.uk/xi/find_commodity")  
</div>##   


## <span role="text">**2. Determine Duty Treatment Eligibility**</span>

### <span role="text">**2.1 Check if Goods Can Be Declared ‘Not at Risk’**</span>

Goods can be treated as ‘not at risk’ of entering the EU **if all conditions below are met**:

#### <span role="text">**A. Zero EU duty goods**</span>

- If the **applicable EU rate of duty is zero**, then the goods can automatically be treated as **not at risk** when moving from Great Britain to Northern Ireland — **no EU duty applies**.

#### <span role="text">**B. UK Internal Market Scheme (UKIMS)**</span>

If the EU duty is **above zero**, goods can still be moved duty-free if:

1. The company is **authorised under the UK Internal Market Scheme (UKIMS)**.
2. The goods are **for sale to or final use by end consumers located in the UK** (in this case, Northern Ireland).
3. Documentation/evidence is held showing end use in NI and that they will not go to the EU.

> **Action:** Apply for UKIMS authorisation if not already authorised.

##   


## <span role="text">**3. Declaration and Customs Process**</span>

### <span role="text">**3.1 Submit Correct Customs Declarations**</span>

1. Use one of the following channels to submit declaration information: 
    - **Trader Support Service (TSS)** (free HMRC service)
    - Customs intermediary/agent
    - Customs Declaration Service (CDS) software
    - Courier/express operator if moving parcels under business-to-business changes.
2. Include on the declaration: 
    - Commodity code and value
    - Whether the goods are being treated as **`not at risk`**
    - UKIMS authorisation details if relevant
    - Any preference/relief claims.

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</div>## <span role="text">**4. Duty Avoidance Mechanisms / Reliefs**</span>

### <span role="text">**4.1 Claiming a Waiver**</span>

- If goods are **‘at risk’** of entering the EU but duty would otherwise apply, check if a **customs duty waiver** can be claimed under **de minimis State Aid rules** to reduce or cover duty.
- This relief has thresholds; record all claimed aid to stay within the cap.

<div data-end="4218" data-section-id="vf2bxx" data-start="4142">  
</div>## <span role="text">**5. Additional Reliefs &amp; Considerations**</span>

### <span role="text">**5.1 UK-EU Trade &amp; Cooperation Agreement (TCA) Preference**</span>

- If goods meet UK **rules of origin** under the Trade and Cooperation Agreement, **zero duty** can apply even if EU duty normally exists.
- Evidence of origin must be declared.

### <span role="text">**5.2 Returned Goods Relief**</span>

- If goods previously were in EU free circulation and returned via Great Britain, they may qualify for returned goods relief — meaning **no duty**.
- Documentary and historical evidence is required.

<div data-end="4832" data-section-id="1yntt1l" data-start="4742">  
</div>## <span role="text">**6. Record-Keeping and Compliance**</span>

### <span role="text">**6.1 Documentation**</span>

Maintain records of the following for at least 4 years:

- UKIMS authorisation documentation
- Customs declarations and TARIC duty assessments
- Evidence of **end use** in Northern Ireland
- Proof of origin (if claiming preferential treatment)
- Proof of Returned Goods Relief eligibility (if used)

### <span role="text">**6.2 Audit Readiness**</span>

Ensure all declarations and relief/waiver claims are fully supported by documentation for HMRC audit purposes.

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