Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU
Find out if goods you bring into Northern Ireland can be declared ‘not at risk’ of moving to the EU and how to make a ‘not at risk’ declaration.
If you are a business who brings goods into Northern Ireland from Great Britain or a country outside of both the EU and UK, you will need to submit declarations for those goods. If you do not have experience in customs or would like to find more information, you can sign up for the Trader Support Service to support you with this process.
There may be duties due depending on the origin of the goods and whether they are ‘at risk’ of onward movement to the EU.
Find out more about your duty options if you are a business who brings goods into Northern Ireland from Great Britain, or from a country outside of both the EU and the UK.
‘At risk’ goods will be charged the applicable EU duty. ‘Not at risk’ goods will be charged either:
- no duty if entering Northern Ireland from free circulation in Great Britain
- UK duty if entering Northern Ireland from outside of both the EU and the UK
- UK duty if entering Northern Ireland from Great Britain and the good was not in free circulation in Great Britain
Whether goods are ‘at risk’ or ‘not at risk’ is determined by the applicable duties and trader certainty of the final destination of the good.
When you cannot declare goods ‘not at risk’
There are some goods which cannot be declared ‘not at risk’. These goods will be automatically ‘at risk’ and the EU duty will be payable.
Goods which are subject to commercial processing, where the additional requirements to declare these goods ‘not at risk’ are not met, cannot be declared ‘not at risk’, and are therefore automatically ‘at risk’.
Goods which enter Northern Ireland from countries outside of both the EU and UK, where the applicable EU duty is greater than the applicable UK duty by 3 percentage points or more, cannot be declared ‘not at risk’ and are therefore automatically ‘at risk’.
When you can declare goods ‘not at risk’
If goods you bring into Northern Ireland are not automatically ‘at risk’, they can be declared ‘not at risk’ when they are either:
- ‘not at risk’ due to the applicable duties
- ‘not at risk’ under the UK Trader Scheme
When goods you bring into Northern Ireland are ‘not at risk’ due to the applicable duties
Goods brought into Northern Ireland from Great Britain are ‘not at risk’ if the applicable EU duty is zero. This is unless the goods are subject to processing and you do not meet the additional criteria to declare goods for processing ‘not at risk’.
Goods brought into Northern Ireland from countries outside of both the EU and the UK are ‘not at risk’ where the applicable UK duty is equal to or higher than the applicable EU duty. This is unless the goods are subject to processing and you do not meet the additional criteria to declare goods for processing ‘not at risk’.
To work out what the applicable UK duty and EU duty would be, you need to take account of the customs duty and any other applicable measures that apply to your goods. This includes preferential rates where goods meet rules of origin requirements under relevant Free Trade Agreements.
You do not need to be authorised under the UK Trader Scheme to declare goods ‘not at risk’ based on the applicable duties. Find out how to make a ‘not at risk’ declaration.
When goods you bring into Northern Ireland can be declared ‘not at risk’ under the UK Trader Scheme
Where the applicable EU duties are higher than the applicable UK duties (which are zero in the case of movements from Great Britain to Northern Ireland), goods brought into Northern Ireland can still be declared ‘not at risk’ when they are all of the following:
- for sale to, or final use by, end consumers located in Northern Ireland (and England, Scotland and Wales in the case of movements from Great Britain)
- declared by a trader authorised under the UK Trader Scheme
- not subject to an EU trade remedy
Goods brought into Northern Ireland from countries outside of both the EU and UK cannot be declared ‘not at risk’ if the applicable EU duty is greater than the applicable EU duty by 3 percentage points or more.
If the goods you bring into Northern Ireland will be subject to processing, you must meet additional criteria when applying for UK Trader Scheme authorisation before you can declare these goods ‘not at risk’.
In declaring goods ‘not at risk’ under the UK Trader Scheme, you must be satisfied that these goods entered Northern Ireland for the purpose of being sold or used by end consumers located in Northern Ireland (and England, Scotland and Wales in the case of movements from Great Britain). You’ll need to keep evidence to demonstrate this.
Some examples include:
- selling goods in a shop in Northern Ireland
- buying stationery for use in Northern Ireland
- a farmer buying a tractor for their own use in Northern Ireland
- selling furniture from a wholesale outlet to shops, or to businesses for their own use, in Northern Ireland
- bringing goods into Northern Ireland from Great Britain, storing them in a warehouse in Northern Ireland before selling to other parts of the UK
If you’re a wholesaler, your customer must sell or use the good in the appropriate territory according to the declaration you’ve made – for example, you could sell a chair which was declared ‘not at risk’ if it will be used at an office location in Northern Ireland.
Check the additional requirements for goods subject to processing
If you bring goods into Northern Ireland which will be subject to processing, and wish to declare these goods ‘not at risk’, you will need to meet additional criteria. When applying for UK Trader Scheme authorisation you will need to tell us that either:
- your annual turnover is less than £500,000
- your goods are for one of the approved purposes
The approved purposes are:
- food for sale to end consumers in the UK
- construction – where the processed goods form a permanent part of a structure that is constructed and located in Northern Ireland by the importer
- directly providing health or care services by the importer in Northern Ireland
- non-profit activities in Northern Ireland, where there is no subsequent sale of the processed goods by the importer
- the final use of animal feed on premises located in Northern Ireland by the importer
Once authorised, you’ll then be able to declare your goods for processing as ‘not at risk’ in line with the treatment of other goods.
These additional requirements for declaring goods ‘not at risk’ apply only to goods which will be processed in Northern Ireland.
If you also move goods which are not to be processed, you can still apply for authorisation under the UK Trader Scheme and declare those goods ‘not at risk’ under the usual process, regardless of whether your business meets the processing criteria.
How to declare your goods ‘not at risk’
You do not need to complete these declarations yourself, you can:
- sign up for the free Trader Support Service if you’re moving goods into Northern Ireland from Great Britain
- get a specialist to complete declarations for you by using a customs intermediary or a Customs Declaration Service enabled software provider
- move goods in parcels via a courier
How to declare your goods ‘not at risk’ in the Customs Declaration Service
If you are submitting declarations in the Customs Declaration Service, you will need to use the Additional Information code ‘NIREM’ in Data Element 2/2 of your import declaration to declare your goods ‘not at risk’.
If you want to declare a proportion of a single line item ‘not at risk’, you must submit those goods as a separate line item using this Additional Information code. The remaining proportion which is ‘at risk’ must be a separate line item for which no code is necessary.
If you are using a specialist to complete declarations, then you will need to make them aware that the goods you intend to bring into Northern Ireland are ‘not at risk’. You will also need to confirm whether you are authorised for the UK Trader Scheme.
How to declare your goods ‘not at risk’ in CHIEF for goods entering Northern Ireland from outside of the UK and EU
The Customs Handling of Import and Export Freight (CHIEF) service can still be used for declaring goods entering Northern Ireland from outside the UK and EU.
Find more information about how to make a ‘not at risk’ declaration in CHIEF.
In due course, all declarations in to and out of Northern Ireland will need to be made using the Customs Declaration Service. Using the CHIEF system for Northern Ireland declarations will be reviewed by HMRC and you will be told when to stop using it.
Find out what supporting evidence you need to make a ‘not at risk’ declaration
If you are declaring your goods ‘not at risk’ under the UK Trader Scheme, you will need to keep supporting evidence for each consignment you move into Northern Ireland and this evidence will need to be accessible in Northern Ireland for 5 years.
The types of evidence to support a ‘not at risk’ declaration include:
- commercial receipts and invoices
- VAT invoices
- commercial contracts and purchase orders
- delivery receipts
- consignment notes
- proof of installation
- electronic records
- proof that goods comply with rules of origin (if you have claimed a preferential rate of duty, you can check what proof you should hold)
You will not need to provide this evidence to HMRC on a routine basis, only when asked to do so.
Last updated 22 April 2021 + show all updates
Guidance
Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021
Find out 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.
New rules for January 2021
The UK has left the EU, and the transition period after Brexit comes to an end this year.
This page tells you what you’ll need to do from 1 January 2021. It will be updated if anything changes.
Check what else you need to do during the transition period.
From 1 January, you will need to make declarations and may need to pay any tariffs due when bringing goods into Northern Ireland from Great Britain or from countries outside of the EU. Whether you have to pay duty, and how much that duty is, will depend on where you are bringing the goods from and whether they are ‘at risk’ of onward movement to the EU.
If you intend to bring into Northern Ireland goods which you know are not ‘at risk’ of moving to the EU, then you’ll need to apply for an authorisation for the UK Trader Scheme.
If your goods are not ‘at risk’ then you’ll either pay:
- zero duty if moving goods into Northern Ireland from Great Britain
- UK duty if moving goods from a country outside the EU
If you do not have experience in customs or would like to find out more information, you can register with the Trader Support Service to support you with this process.
When goods are not ‘at risk’ of onward movement to the EU
The Government has reached an agreement in principle with the EU as to when goods moving into Northern Ireland are considered not ‘at risk’ of onward movement into the EU under the terms of the Protocol. This is set out in more detail in the Command Paper on The Northern Ireland Protocol and the full legal text is set out in a draft decision of the UK and EU withdrawal agreement joint committee.
Goods are not ‘at risk’ where either:
- the applicable UK tariff is equal to or higher than the applicable EU tariff – for movements into Northern Ireland from Great Britain, this covers goods where the EU tariff is zero
- goods are brought into Northern Ireland for sale to, or final use by, end consumers located in Northern Ireland or, for internal UK trade, elsewhere in the UK
Goods moved for sale to, or final use by, end consumers will be considered not ‘at risk’ when moved by businesses authorised under the UK Trader Scheme.
The UK Trader Scheme is not available where goods enter Northern Ireland from a country outside of the EU and the UK, and the differential between the UK and the EU tariff is 3% or more.
There are also specific rules that apply if your goods are entering Northern Ireland for processing.
If your goods are ‘at risk’ of going from Northern Ireland into the EU, then the EU tariff will apply.
Even if your goods are subject to the EU tariff when brought into Northern Ireland from Great Britain, you may be eligible to claim a waiver. Guidance will follow shortly.
Goods being brought into Northern Ireland for commercial processing
The Northern Ireland Protocol treats goods entering Northern Ireland for processing differently. If you are bringing goods into Northern Ireland for processing and your turnover is below £500,000 in your most recent financial year, you can apply through the UK Trader Scheme to be able to declare goods as not ‘at risk’ in line with the treatment of other goods.
You can also apply to the UK Trader Scheme for authorisation to be able to declare goods for processing as not ‘at risk’ if the goods you intend to bring into Northern Ireland are for certain purposes. These include goods for processing where the purpose is:
- food for sale to end consumers in the UK
- construction, direct health and care provision, and not for profit activities carried out by importers in Northern Ireland
- processing of animal feed for final use at premises located in Northern Ireland by the importer
Apply for authorisation to declare goods not ‘at risk
To declare your goods not ‘at risk’ from 1 January 2021, you must have applied for your UK Trader Scheme authorisation by 31 December 2020.
If you apply before the end of February 2021, then you will be granted a provisional authorisation while we process your application. During this time you may declare goods as not ‘at risk’.
Applications received after the end of February 2021 will be processed as normal. This can typically take up to a month, so you must ensure you apply one month before you plan to declare goods as not ‘at risk’.
To apply, you will need to:
- Complete the form on screen, by selecting ‘Start now’.
- Save the form onto your computer.
- Email the completed form to: uktraderscheme@hmrc.gov.uk with the supporting documentation, quoting your EORI number in the subject of the email.
You should complete the application form and submit to HMRC with proof of permanent business establishment or document of establishment. You may also provide evidence of your record keeping to supplement the information provided in your application, but this is not mandatory.
We will not reply to queries to sent to this mailbox.
Further guidance will follow on what you need and how to apply. For support throughout this process you may register with the Trader Support Service.
If you have a known history of serious non-compliance or criminal offences relating to your economic activity, then you are not eligible for a provisional authorisation.
