HMRC updates “at risk” guidance

HMRC has updated its “at risk” guidance. This guidance establishes if you need to pay tariffs on the goods you bring to Northern Ireland because they are at risk of onward movement to the EU.

Two new pages have been added to the “at risk” guidance setting out the different tariff options for traders bringing goods into Northern Ireland; one for traders bringing goods from Great Britain, and one for traders bringing goods from countries outside of both the EU and the UK. The ‘declare not at risk’ section now only covers the applicable rules for declaring goods ‘not at risk’. The ‘UK Trader Scheme authorisation’ guidance page has also been updated in line with feedback from stakeholders.

Signposts to the updated guidance are provided below:

• Northern Ireland landing page
• GB page [new]
• Rest of World page [new]
• Authorisation [updated]
• Declare not ‘at risk’ [updated]
• Waiver