If you move goods into Northern Ireland, you could benefit from joining the UK Internal Market Scheme (UKIMS). You can apply to join UKIMS on GOV‌‌‌.UK. 

Benefits of UKIMS
UKIMS authorisation allows trusted traders to declare eligible goods ‘not at risk’. That means you won’t pay EU duty for eligible goods moving from Great Britain to Northern Ireland. You’ll only pay UK duty when moving eligible goods into Northern Ireland from a country outside both the UK and the EU.

The UKIMS authorisation will also give you access to the full benefits of the UK Internal Market System from 30‌‌‌ September‌‌‌ 2024. This means goods moving from Great Britain into Northern Ireland can be moved using a simplified dataset, based on commercial information.

You’ll also have a unique ‘Trader Goods Profile’ populated with goods you move – this means you won’t need to provide a commodity code for each movement of goods.

Businesses sending parcels to another business (B2B movements) between Great Britain and Northern Ireland will follow the same processes as freight from 30‌‌‌ September‌‌‌ 2024. To use these processes, either the business sending or receiving the parcel will need to have a UKIMS authorisation.

More information
There’s a UKIMS factsheet on the Northern Ireland Customs and Trade Academy website. This includes frequently asked questions and a step-by-step video guide on how to complete the form.  

For more information, please contact the Trader Support Service or HMRC imports and exports general enquiries.