Your guide to benefits and navigating the UK Internal Market Scheme
As businesses navigate the complexities of post-Brexit trade regulations for trade with Northern Ireland, the UK Internal Market Scheme (UKIMS) and the UK Trader Scheme (UKTS) becomes crucial. In this blog, we'll delve into the UK IMS, its implications, and application processes of both schemes, empowering businesses to make informed decisions and streamline their operations.
Table of Contents:
1. Executive Summary
2. Introduction
4. Main Changes
5. FAQ
6. Conclusion and Recommendations
7. Additional Resources and Links
Executive Summary
The UK Internal Market Scheme (UKIMS) is pivotal frameworks in post-Brexit trade operations, facilitating the movement of goods within the United Kingdom, especially with Northern Ireland.
Introduction
Following Brexit, the UK government introduced several initiatives to facilitate trade and mitigate disruptions. The UK Internal Market Scheme (UKIMS) designed to enable businesses to move goods from Great Britain to Northern Ireland seamlessly while ensuring compliance with regulatory standards.
Main Changes
Eligibility: UKIMS extends eligibility to all businesses throughout the UK, removing previous restrictions tied to physical premises in Northern Ireland.
Turnover Thresholds: Under the Windsor Framework, UKIMS quadruples the turnover threshold for companies involved in processing, expanding opportunities for businesses to participate in not-at-risk movements.
Scope of Goods: UKIMS broadens the scope of eligible goods, encompassing sectors such as animal feed, healthcare, construction, and not-for-profit, thereby facilitating smoother trade operations across diverse industries.
Administrative Simplification: UKIMS aim to streamline administrative processes and reduce paperwork. UKIMS further enhances efficiency by eliminating unnecessary checks and duties, fostering a conducive environment for trade than previous scemes
FAQ: UK Internal Market Scheme (UKIMS)
1. How can I apply for UKIMS?
 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.Â
2. Can I apply for UKIMS if I also transport goods into the EU?
Yes, for goods remaining in NI (and GB), you can classify them as 'not at risk' if intended for sale or final use by end consumers in NI (and England, Wales, and Scotland from GB). Supporting evidence is required for each consignment.
Goods destined for the EU and other regions cannot be declared 'not at risk' using UKIMS authorization.
3. Why should I consider applying for UKIMS now when the 'green lane' opens in September 2024?
UKIMS is being rolled out in two phases. Since 30 September 2023, a wider range of traders can classify goods as 'not at risk'. The Windsor Framework expands eligibility criteria, including:
All UK-established businesses qualify, eliminating the previous need for physical premises in NI.
Increased turnover threshold for processing companies up to £2m.
Eligibility for specific sectors irrespective of turnover, such as animal feed, healthcare, construction, and not-for-profit.
Upon the green lane's introduction in September 2024, relief from international customs requirements for goods moved from GB into NI under UKIMS will be extended.
4. What are the benefits of applying for UKIMS?
UKIMS 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.Â
The UK Internal Market Scheme 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 informationÂ
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. Â
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.Â
5. What if I'm uncertain at the time of transport where my goods will be sold? Can I still use the green lane?
No, to utilize the green lane under UKIMS, you must confirm during transport that your goods are 'not at risk'. Goods ineligible under UKIMS can access the Duty Reimbursement Scheme if they don't enter the EU.
6. How can I utilize the green lane?
- To access the green lane for goods movement from GB into NI, traders must have UKIMS authorization. More information on the green lane is available on GOV.UK, with additional guidance forthcoming.
7. When should I apply for UKIMS?
Now. Failure to obtain authorization may result in paying EU duty rates on goods moving into NI. Eligible individuals can reclaim duties through the Duty Reimbursement Scheme.
8. What is an indirect customs representative?
If you're not established in NI, you may use an indirect customs representative. Please contact us for support.
9. What inquiries are included in the application form?
- The UK Internal Market application form includes a series of inquiries. Detailed guidance is available on GOV.UK.
10. What do the various dates associated with UKIMS signify?
- The UKIMS application process is ongoing. UKTS authorization will cease to be valid for goods moving on or after 30 September 2023. Access to the green lane will be granted once the Windsor Framework is fully implemented in September 2024.
11. Is there a deadline for applying for UKIMS authorization?
The UKIMS application process is ongoing. However, it's recommended to apply as soon as possible if you were previously authorized under UKTS to avoid paying EU duties during the period between 30 September 2023 and your authorization date under UKIMS.
For further details or to apply for UKIMS authorization, visit GOV.UK.
We will continue to update this FAQ section with additional information as necessary.
Conclusion
As businesses navigate the complexities of post-Brexit trade, adopting a strategic approach to scheme selection and compliance is paramount. By prioritizing timely registration, proactive engagement, and adherence to regulatory standards, businesses can leverage UKIMS to navigate the evolving trade landscape with confidence and resilience.
Recommendations
Stay updated with regulatory changes through our update service, ensuring your business remains compliant and informed. Leave your e-mail address at www.customsmanager.info to get started.
Utilize our dedicated training and bespoke services to enhance your understanding of NI trade regulations and streamline your operations. Explore at www.customsmanager.org/events
Explore our Northern Ireland Resource Hub, offering comprehensive information and resources in a convenient one-stop shop for all your NI trade needs. See www.customsmanager.info.
For further guidance and support, we are here to assist you through these changes. Contact us at info@customsmanager.org for any inquiries or +447914650183 assistance you may need.
Additional Resources and Links
Since March 24th, 2024, each declaration must feature the company's UKIMS authorization code, ensuring compliance with NI trade regulations. We explain.
Your guide to benefits and navigating the UK Internal Market Scheme
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Navigating the Windsor Framework: A Guide for Businesses Trading with Northern Ireland. Explore the Windsor Framework's intricacies and discover actionable insights for businesses engaged in trade with Northern Ireland.
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Discover how the Northern Ireland Protocol reshapes trade dynamics post-Brexit and its implications for businesses.
Mastering the Northern Ireland Retail Movement Scheme: A Step-by-Step Guide to Transporting Food. Navigating the Northern Ireland Retail Movement Scheme? Discover streamlined procedures, eligibility criteria, and actionable recommendations for traders
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Learn how to complete a customs declaration under the Northern Ireland Protocol for commodities subject to sanitary and phytosanitary (SPS) inspections.
Businesses in Northern Ireland benefit from both access to the EU and GB market - a unique advantage. We explain.
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An easy explainer of how and when your goods to NI are not at risk and can be imported duty-free to NI (without paying EU customs duty). UK Trade with Northern Ireland: Declaring Goods "At Risk" or "Not-At-Risk". Our Guide!