Don’t wait to apply for the UK Internal Market Scheme (UKIMS) and take advantage of its benefits.
Under the Windsor Framework agreement, the UKIMS is replacing the UK Trader Scheme (UKTS) starting September 30, 2023. This new scheme allows traders who are not UKTS registered to declare their goods as ‘not at risk’ when moving them into Northern Ireland. Once the Windsor Framework is fully implemented in September 2024, the UKIMS will provide a smooth ‘green lane’ for goods staying within the UK, eliminating unnecessary paperwork, checks, and duties.
The registration process for the UKIMS is now open. To join, make sure to apply online to HMRC for authorisation. Once authorised, you’ll be able to declare your goods as ‘not at risk’.
The UK Trader Scheme (UKTS) was designed to facilitate the movement of goods between Great Britain (GB) and Northern Ireland (NI). It’s aim was to prevent traders from paying tariffs on goods transferred from GB to NI, as long as those goods remained within the UK’s customs territory.
But from September 30, 2023, the UKIMS will replace the UKTS as part of the Windsor Framework. This framework aims to simplify trade processes between GB and NI.
Eligibility for the UKIMS requires traders to be based in the UK and meet all compliance, record-keeping, and evidence requirements. Once authorised under the UKIMS, you can declare your goods as ‘not at risk’, ensuring you won’t face tariffs when moving goods from GB to NI.
To apply for the UKIMS, get in touch with HMRC to gain authorisation. For more information about the qualifying criteria and to start your application, visit the official government website.
The UK Internal Market Scheme (UKIMS) offers a wider range of benefits and comes with new eligibility criteria. To determine if you qualify for the scheme, complete an online form and provide additional information to HMRC. If you complete this process before July, 31, 2023, HMRC will prioritise your transition to the UKIMS by September 30, 2023. You can access the form through the government Gateway here:
If you currently hold authorisation under the UK Trader Scheme, here’s what you need to know:
You can continue to declare your goods as ‘not at risk’ using your existing UK Trader Scheme authorisation for goods in transit before September 30, 2023.
However, for goods moving on or after September 30, 2023, your UK Trader Scheme authorisation will no longer be valid. You must switch to the UK Internal Market Scheme authorisation from that date onward.