The UK Trader Scheme may be used if you intend to bring goods into Northern Ireland which you know are ‘not at risk’ of moving to the EU. HMRC has asked us to share an important reminder about the authorisation requirements, particularly if you supply goods to a business in Northern Ireland irrespective of whether or not you have a fixed place of business or an address there.
The UK Trader Scheme allows businesses to apply for authorisation to self-declare goods not “at risk” of entering the EU so that EU duty does not arise.
HMRC wishes to remind business of the importance of meeting all the criteria including the need to have an indirect customs representative in NI. The Trader Support Service is a qualifying indirect customs representative for these purposes.
Fixed place of business in Northern Ireland
If you’re not established in Northern Ireland, you can still meet the UK Trader Scheme establishment criteria, provided that you meet all of the following conditions:
- your customs operations are carried out in the UK;
- you have an indirect customs representative in Northern Ireland; and
- you have a fixed place of business in Northern Ireland which is all of the following:
- where part or all of your business takes place;
- a physical location you rent or own, which you must staff;
- where you sell or provide goods for final use by end consumers (including use by your own business or sale to retail outlets in Northern Ireland); or
- where relevant customs, transport and commercial documentation is available.
No fixed address in Northern Ireland
Until 1 November 2021 you can be authorised to declare goods ‘not at risk’ without having your own fixed address in Northern Ireland if all of the following applies:
- you do not have a fixed address in Northern Ireland but your customs operations are carried out in the UK and you have an indirect customs representative in Northern Ireland;
- you supply goods to a business in Northern Ireland which has a fixed place of business from where those goods are provided for, or sold to end consumers, and that business is either:
- authorised under the UK Trader Scheme
- could be authorised, if they were the importer of those goods
To be authorised to declare goods ‘not at risk’ in these circumstances, you must meet all of the other UK Trader Scheme criteria. However, this is only available to 1 November 2021.
By that date, HMRC is recommending that businesses take steps to restructure or amend contractual terms to meet the full requirements listed for UK Trader Scheme authorisation. If the full establishment criteria are not met by 1 November 2021, authorisation may be revoked meaning EU duty may arise.
Read the guidance
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