Register for the UK Internal Market Scheme

The UK Internal Market Scheme (UKIMS) is a customs authorisation that allows you to move goods from Great Britain to Northern Ireland through the simplified "green lane" without making full customs declarations.

If you regularly sell or supply goods to customers in Northern Ireland, UKIMS authorisation can significantly reduce the administrative burden for eligible movements.

What UKIMS does

Under the Windsor Framework, goods moving from GB to NI are classified as either "not at risk" or "at risk" of entering the EU single market. UKIMS authorisation allows you to declare your goods as "not at risk" when they are destined for the Northern Ireland market only.

Without UKIMS, your goods may be treated as "at risk" and subject to full customs declarations, potential EU tariffs, and more frequent border checks.

Who needs UKIMS authorisation

You should apply for UKIMS if you:

• Regularly move goods from Great Britain to Northern Ireland (more than occasional shipments)
• Supply goods that will be sold or used in Northern Ireland, not moved onwards to the EU
• Want to avoid full customs declarations and potential duty payments
• Are a GB business supplying NI retailers, wholesalers, or end customers

You may not need UKIMS if:

• You only send consumer parcels - these are covered by the UK Carrier Scheme
• Your goods are low value (under £135) and clearly "not at risk" of entering the EU
• You make very occasional one-off shipments to NI
• Your NI customer already has UKIMS authorisation (one party in the supply chain needs it)

Eligibility requirements

To qualify for UKIMS authorisation, you must meet certain criteria relating to your business establishment, compliance history, and ability to keep records.

GB-based businesses

If your business is based in England, Scotland, or Wales, you need an "indirect customs representative" to make declarations on your behalf. The free Trader Support Service can act as your representative, so you do not need to pay for a customs agent.

You must also demonstrate that your goods are genuinely for the Northern Ireland market. HMRC may ask for evidence such as customer orders, delivery addresses, or commercial contracts showing NI end destinations.

NI-based businesses

If your business has a permanent establishment in Northern Ireland (premises with human and technical resources), you can apply directly without needing an indirect representative. Businesses already established in NI often qualify automatically for UKIMS.

Benefits of UKIMS authorisation

Once authorised, you gain access to simplified processes that reduce both cost and administrative time:

What simplified declarations mean in practice

Instead of completing a full customs declaration for each shipment, you submit a reduced "Internal Market Movement Information" dataset. This typically includes:

• Your UKIMS authorisation number
• Commodity codes for your products
• Basic consignment details (value, quantity, destination)

You can also set up a Trader Goods Profile, which pre-populates product information you use regularly, making each declaration even faster.

How to apply for UKIMS

UKIMS applications are free and submitted online through HMRC services.

Before you apply

Gather the following information:

• Your GB EORI number (apply for one on GOV.UK if you do not have one)
• Your business registration details (company number for limited companies, UTR for sole traders)
• Details of goods you typically move to Northern Ireland
• Evidence of your NI customers or market (orders, contracts, delivery records)
• Your Government Gateway credentials

If you are a GB-based business, register with the Trader Support Service first. It will act as your indirect customs representative.

The application process

1. If you are a GB business, create a free Trader Support Service account.
2. Apply for UKIMS authorisation using the HMRC online service.
3. Upload documents showing your goods are for the NI market
4. Wait for HMRC's decision, and respond promptly if HMRC asks for more information.
5. Once approved, set up your Trader Goods Profile to pre-declare your common goods and suppliers to speed up future declarations

Application timeline

Apply well before you need to use the authorisation. HMRC may contact you for additional information or clarification, so monitor your application and respond promptly.

While waiting for your UKIMS authorisation, you can still move goods to NI. Use the Trader Support Service to submit declarations on your behalf - you will just not benefit from the simplified arrangements until authorisation is granted.

Ongoing obligations

UKIMS authorisation is not a one-time process. You must maintain compliance to keep your authorisation active.

Record keeping

You must retain records of all goods moved under UKIMS for 5 years. Required records include:

• Commercial invoices and receipts
• Delivery receipts and consignment notes
• Evidence showing goods were for NI consumption (not moved to the EU)
• Internal Market Movement Information submissions

HMRC can audit your records at any time. If you cannot demonstrate that goods remained in Northern Ireland, your authorisation may be revoked and you may face duty demands.

Reporting changes

You must notify HMRC if:

• Your business address or legal status changes
• You start moving different types of goods
• Your NI customer base changes significantly
• You plan to move goods that might enter the EU market

Maintaining eligibility

Your continued eligibility depends on:

• Maintaining a good customs and tax compliance record
• No serious criminal offences related to your business
• Financial solvency (no bankruptcy proceedings)
• Continued use of UKIMS for qualifying goods movements

HMRC periodically reviews UKIMS authorisations. If your circumstances change or you no longer meet the criteria, your authorisation may be suspended or revoked.