Scope and definitions

Scope

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.

Definitions

• 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.