DLH1987

Hello, Hopefully the following will be able to help you :) Deciding ‘At Risk’ or ‘Not At Risk’ Step 1- goods subject to commercial processing are automatically ‘At Risk’, unless they meet some limited approved purposes. If not subject to commercial processing- move to step 2. Step 2- The applicable duties in EU • If the EU tariff has a zero rate of duty, the goods are ‘not at risk’. • If the EU tariff has a positive duty rate, move to step 3. Note- this is for movements from GB to NI only. Imports from the rest of the world to Northern Ireland are subject to different thresholds (see https://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-not-at-risk-of-moving-to-the-eu#when-you-can-declare-goods-not-at-risk) Step 3- UKIMS criteria Goods are ‘Not At Risk’ if ALL of the following are met; • Goods are for sale to, or final use by only end consumers located in Northern Ireland • The trader is authorised under the UK Internal Market Scheme • Goods are not subject to an EU trade remedy (anti-dumping duties, sanctions, countervailing measures etc) If all these criteria are not met (eg. the end user being in NI cannot be guaranteed, or the goods are subject to an EU trade remedy) the goods must be declared as ‘At Risk’. HMRC full guidance- https://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-not-at-risk-of-moving-to-the-eu Your customs representative/courier cannot register for UKIMS- it is you as the trader that needs to do this. You will need to tell UPS your UKIMS status, authorisation details and the risk status of each movement (some could be at risk, some may not be) if you are using Step 3 as the criteria to support the 'not at risk' treatment. If you are not established in Northern Ireland, you will need to use a customs representative that does have an establishment in Northern Ireland- you will need to name them on your UKIMS application, so check ahead of submitting that they are willing to do this. I hope this helps