We have previously communicated to readers that HMRC has developed an apportionment approach that allows businesses authorised under the UK’s Trader Scheme to declare goods “not at risk” based on the expected outcome for the goods, where the final destination is not known at the time the goods enter Northern Ireland.

For example, if you are bringing a consignment of goods into Northern Ireland but at the time of import you do not know which item within the consignment will go where but you know that typically 60 percent of your goods move into the EU and 40 percent end up with end consumers in Northern Ireland, you can declare 40 percent of the goods as “not at risk”. This is known as apportionment.

The guidance has been updated recently to provide additional content on reconciliation and evidence to support the apportionment used. The updated guidance has not yet been published on GOV.UK but HMRC has provided the Institute with a copy to share with our members. HMRC has stated that further functionality is planned to better support businesses in using apportionment and the guidance will be updated once this is ready.