The transition from the Northern Ireland Protocol to the new Windsor Framework has begun, amid conflicting and evolving information from HMRC and IOE (Institute of Export and International Trade). The key part of this is the importance of applying to the United Kingdom Internal Market Scheme (UKIMS), as this is a key component of being able to take advantage of the proposed simplifications to move goods that are “Not At Risk” or “controlled goods” from GB to Northern Ireland.
We anticipate more information and/or changes soon and will keep you fully up to date as soon as we know – Rest assured we are here to make this seamless and straight forward for you as much as we can.
Registration is now open, and if you are currently registered with the United Kingdom Trader Scheme (UKTS) you should have already been contacted by HMRC directly they are advising to apply before 31st July 2023.
End of UKTS
UKTS will end September 30th 2023. If you are not registered with UKTS, or deemed ineligible, you can apply for UKIMs as the acceptance criteria is much broader. Both the future Green Lane and Red Lane mechanism from October 2024 will require UKIMs registration to declare goods “Not At Risk”. If not, registered duties may be incurred when transporting goods to Northern Ireland.
We advise you to share this with all your buyers in Northern Ireland, and again any of your suppliers in GB, as at the very least the party acting as the Importer Of Record will have to be registered with UKIMS to take advantage of proposed benefits.
For more information on the scheme, click here.
September 2023 onwards
To enable us to declare your imports as “Not at Risk” of entering the EU, we will require a copy of your HMRC registration letter under UKIMS. As per HMRC guidance, this will give you and your goods access to the green lane when it opens in September 2024
Northern Ireland Repayment of Duties
From 30th June 2023, HMRC is introducing the Duty Reimbursement Scheme to enable the repayment of Customs Duty, for traders who can show that goods entering Northern Ireland were ultimately not destined for the EU. We are currently liaising with HMRC for more details in relation to this scheme.