Defra are inviting stakeholders to complete a short survey to help them understand business readiness to trading under the Windsor Framework: Link to business readiness survey.

The information it collects will help inform Defra guidance and business engagement activities.

This questionnaire is voluntary and can be completed by any agri-food business across the supply chain that is involved with the movement of goods from Great Britain to Northern Ireland. It is available in English and Welsh and will take approximately 5 minutes to complete. To request the questionnaire in Welsh or if you have any questions about it, please email traders@defra.gov.uk. (Mae’r holiadur hwn ar gael yn Gymraeg ac yn Saesneg a bydd yn cymryd tua 5 munud i’w gwblhau. I ofyn am yr holiadur yn Gymraeg, neu os oes gennych unrhyw gwestiynau amdano, e-bostiwch traders@defra.gov.uk.

The survey will be sent out on a fortnightly basis to monitor changes in business readiness.

This survey will be open until 17:00 on 22nd August 2023.

You may find it helpful to read the Windsor Framework Labelling guidance on GOV.UK available here.

If you have any questions and queries in the meantime, please traders@defra.gov.uk.

Are you or do you work with a UK Authorised Consignor? An authorised consignor is a person authorised to carry out transit operations without presenting the goods at the customs office of departure.

Changes to the requirements for providing information on GVMS (Goods Vehicle Movement Service) in relation to the Transit Accompanying Document Movement Reference Number (TAD MRN) came into effect on 1st August 2023.

It is now a requirement for all the DUCR (declaration unique consignment reference) numbers that may be covered under the TAD MRN to be included on the GMR (Goods Movement Record). This will ensure that consignments are presented correctly for customs processing. Any Authorised Consignors who rely on the hauliers they use to raise the GMR, need to be aware of these changes.

If you are an Authorised Consignor who holds one of the following authorisations and you are moving the goods in accordance with those authorisations, you can still use the TAD MRN. This is because the additional processes confirm that all the goods have been presented correctly for customs processing.

● Customs Supervised Export (CSE)

● Designated Export Places (DEPs)

● Internal Temporary Storage facilities (ITSFs), or

● Export Memorandum of Understanding (MoU)

 

If you need further guidance, contact HMRC Transit Policy transitpolicymailbox@hmrc.gov.uk including “GVMS Input Requirements” in the subject line.

Traders can now reclaim duty on goods moving into Northern Ireland which do not subsequently move into the EU after HMRC launched the Duty Reimbursement Scheme.

The scheme allows traders moving goods into Northern Ireland to reclaim EU duty where they can demonstrate that the goods were sold or used in Northern Ireland or somewhere else outside the EU.

Traders will be able to reclaim on any such EU duties charged for goods ‘at risk’; where the necessary evidence is provided.

 

Traders will be eligible for reimbursement if they:

● Paid EU duty on goods brought into Northern Ireland.

● Can provide sufficient evidence to demonstrate that their goods have subsequently met the conditions to qualify for reimbursement.

 

When can a claim be made from?

● Traders can make a claim for EU duty paid on goods brought into Northern Ireland from 1 January 2021 onwards.

 

Traders will need to claim:

● By 30 June 2026 for goods brought into Northern Ireland before 30 June 2023.

● Within 3 years of being notified of the duty owed for goods brought into Northern Ireland after 30 June 2023.

 

Is my movement eligible to make a claim?

You must provide sufficient evidence to support your claim, to demonstrate that one of the following has happened to the goods:

● Physical retail sale or goods intended to be sold by physical retail sale in Northern Ireland

● Onward movement from Northern Ireland to Great Britain

● Export from Northern Ireland to a location outside of the UK or the EU

● Final consumption in Northern Ireland

● Permanent installation in Northern Ireland

● Destruction in Northern Ireland

 

Evidence to support your claim

You will need to provide evidence to support your claim. Full guidance on these requirements is available on GOV.UK, but illustrative examples of evidence could

include:

● Export declaration

● Sales invoice

● Commercial evidence, such as a VAT invoice

● Evidence of customer orders

● Packing list

● Transport documents

● Manifest data

● Bill of lading

● Inventory records

● Contracts for sale

 

If the goods you moved into Northern Ireland have been processed, you will need to provide additional evidence with your reimbursement claim. This may include evidence of the inputs, processing and outputs to demonstrate that the goods you moved into Northern Ireland later met one of the criteria set out above.

Full guidance and application form is available on GOV.UK.

The UK Internal Market Scheme (UKIMS) is now open for registration and will replace the UK Trader Scheme (UKTS) from 30 September 2023.

The UK Internal Market Scheme will continue to enable registered traders to move goods in line with existing ‘not at risk’ arrangements. It will also, from October 2024, ensure that ‘not at risk’ movements are also freed of unnecessary paperwork, checks and duties. Only existing commercial information will be needed.

The Scheme will significantly expand the number of businesses eligible to move goods as ‘not at risk’ of entering the EU through three important changes:

1. All businesses established in the United Kingdom will now be eligible and will move away from the previous restrictions that required a physical premises in Northern Ireland.

2. HMRC will increase the turnover threshold below which companies involved in processing can move goods from the current £500,000 limit up to £2 million.

3. Even if businesses are above that threshold, they will be eligible to move goods under the scheme if those goods are for use in the animal feed, healthcare, construction and not-for-profit sectors. They will be able to do this even if they sell on the eventual product to one subsequent entity in the supply chain, in a significant improvement to existing arrangements. Inputs into food production will continue to benefit from inclusion in the ‘not at risk’ definition.

Once traders receive confirmation of their UK Internal Market Scheme authorisation, they can start using it straight away. However, they must not declare goods ‘not at risk’ under the expanded commercial processing criteria until they come into effect on 30 September 2023.

The guidance explains the UK Internal Market Scheme in full.

As the scope and benefits of the scheme have been expanded, in order for HMRC to complete their enrolment onto the new scheme, traders will need to provide HMRC with some additional information so that they can carry out these checks.

HMRC would encourage traders who are UKTS authorised to transfer their authorisation onto the new UK Internal Market Scheme as soon as possible, to ensure that HMRC can complete their enrolment onto the UK Internal Market Scheme by 30 September 2023.

From 30 September 2023, the UK Trader Scheme will no longer be used as the authorisation for moving ‘Not at risk’ goods into Northern Ireland, and traders will need to use your new UK Internal Market Scheme authorisation, once it has been granted.