UK Trader Scheme Authorisation for NI Trade

2 Mar 2023

Find out how to get authorised to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU so that EU duty will not be payable on those goods.

If you want to declare your goods ‘not at risk’ and the EU tariff rate on these goods is above zero, you must apply for authorisation under the UK Trader Scheme.

‘At risk’ goods will be charged the applicable EU duty. ‘Not at risk’ goods will be charged either:

• no duty if entering Northern Ireland from free circulation in Great Britain
• UK duty if entering Northern Ireland from outside of both the EU and the UK
• UK duty if entering Northern Ireland from Great Britain and the good was not in free circulation in Great Britain

Trading and moving goods in and out of Northern Ireland - GOV.UK (www.gov.uk)

Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland - GOV.UK (www.gov.uk)