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Posted Thu, 09 May 2024 09:59:33 GMT by TomasV
Hello, i would like to know, if when we declare import in Northern Ireland and we have a authorisation for simplified procedure and for UK Internal Market Scheme, do we need to put them both into the declaration in data element 2/3 ? Thanks in advance Tomas
Posted Fri, 17 May 2024 14:38:20 GMT by carol conway
TSS are the best people to help
Posted Wed, 22 May 2024 09:27:09 GMT by HMRC Admin 25
Hi TomasV,
SCDP is a customs authorisation which allows an operator to make simplified import declarations and UKIMS is an authorisation to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU, so that the applicable EU rate of duty will not be payable on those goods. 
When to use either these declarations depends upon the type of goods, movements and customs procedure.
This will be covered on the authorisation letter traders received when have been granted the authorisation.
More information available on below links.
Bringing goods that are not controlled into Great Britain (England, Scotland and Wales) from Northern Ireland or Ireland
Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland
Group 2: References of Messages, Document, Certificates and Authorisations
Group 2: References of Messages, Document, Certificates and Authorisations Updated 9 May 2024
Thank you.

Posted Wed, 22 May 2024 09:46:14 GMT by TomasV
So basically if we can use just one of these authorisations? Either SCDP or UKIMS but not both of them at once.
Posted Wed, 22 May 2024 14:32:18 GMT by Customs oldtimer
Hi HMRC have simply mentioned the purpose of each authorisation. You need to check your authorisation for their scope. If you are using both authorisations in the context of the declaration you are likely to need to quote both authorisations . Only you can know what type of declaration you are making. An authorisation for NI will have an XI prefix rather than GB though.
Posted Mon, 03 Jun 2024 09:31:36 GMT by HMRC Admin 8
Please contact the Customs and International trade helpline on 0300 322 9434.
Thank you.

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