
Earlier this year, the Government and the EU agreed the Windsor Framework. The agreement establishes a new scheme, the UK Internal Market Scheme (UKIMS), for the movement of ‘not at risk’ goods into Northern Ireland. This scheme replaces the UK Trader Scheme (UKTS) from 30 September 2023.
With just under one month to go, we would strongly encourage eligible businesses that move goods into Northern Ireland to complete their application for the UK Internal Market Scheme. Government will then endeavour to process applications as quickly as possible.
To support traders further, there is a UKIMS fact sheet which includes a step-by-step video guide on the UK Internal Market application form. This video provides an example walkthrough that helps break down the different information that is required to complete this process successfully. Traders can also refer to the Windsor Framework: Frequently Asked Questions (FAQ).
If the new authorisation is not processed by 30 September when the UKTS closes then, if eligible, traders can claim back any duties via the Duty Reimbursement Scheme, or they can claim a Customs Duty waiver. Once traders are authorised, they can continue to declare goods ‘not at risk’ under the UKIMS.




