UK Internal Market Scheme Authorisation

Changes to Trade between GB and NI

From 24 March 2024, to use the UK Internal Market Scheme authorisation, Traders will need to use the EORI number associated with their UK Internal Market Scheme authorisation.

Businesses established in parts of the United Kingdom other than Northern Ireland, may continue to use their GB EORI number. If you are not established in Northern Ireland, you will need to use an indirect representative that is established when moving goods into Northern Ireland. For example, the Trader Support Service. Traders will need to use the EORI associated with the UKIMS authorisation number. UK Internal Market Scheme authorisation number will always begin ‘XIUKIM’.

If using a duty deferment account (DDA) for movements into NI, you should also make sure that you have one that is assigned to the EORI against which your UK Internal Market Scheme is held.

These changes apply both to:

• Freight moving from Great Britain into Northern Ireland
• Commodities moving into N.I. from outside of the UK and the EU – including those goods not in free circulation in Great Britain

Please urgently consult: UK.GOV website

Traders moving goods subject to processing should stop using the code ‘NIREM‘ and instead use the code ‘NIPRO‘.

The Government has stated that Traders should be able to show where their goods are consumed and if they cannot prove consumption in GB and NI they should not use the code ‘NIREM‘.

For Traders not holding a UKIMS authorisation CDS-NI will process import taxes at the EU rate and charge the Trader if any are due.

Businesses moving goods from GB to NI can learn about how to relieve duties on goods moving, e.g., claiming preference or reliefs via the GOV.UK website.

Information and support, from the Customs and International Trade helpline on 0300 322 9434 or textphone 0300 200 3719.

The free-to-use Trader Support Service. They will guide you through any changes due to the implementation of the Windsor Framework.