Apply to make an entry declaration in your records under the UK Internal Market Scheme

Guide

Last updated: 22 November 2024

The Windsor Framework introduces simplified processes for moving goods from Great Britain (England, Scotland and Wales) into Northern Ireland.

Traders authorised for UK Internal Market Scheme (UKIMS) can apply to use the UKIMS entry in the declarant’s records (EIDR) process to move goods when the new Windsor Framework arrangements come into effect.

This will be no earlier than 31 March 2025.

This process is optional and you can continue to use UKIMS without using the UKIMS-EIDR process if you prefer.

You do not need to apply to use this process if you:

are authorised to use entry in the declarant’s records under the simplified customs declaration process
use the Trader Support Service
move goods with a parcel carrier who use their own EIDR process to submit declarations to HMRC

These processes already support EIDR.

As a UKIMS authorised trader, you can choose to use the UKIMS-EIDR process for goods moving directly from Great Britain to Northern Ireland instead of submitting the simplified customs dataset.

Traders who hold UKIMS-EIDR authorisation are not required to submit any pre-movement information to HMRC. After you move your goods, you can use the simplified dataset to complete the process. The goods must:

meet the criteria to be moved as ‘not at risk’ using UKIMS authorisation
have UK domestic status
not have any import controls
not have any licensing requirements
not be subject to prohibitions or restrictions
not enter a customs duty suspense procedure

If you are moving goods under the Northern Ireland Retail Movement Scheme (NIRMS) as part of UKIMS you can also use UKIMS-EIDR to move your goods.

Using UKIMS-EIDR

The UKIMS-EIDR process allows you to move goods without providing pre-movement data to customs upfront. You must store this information in your own records instead.

You’ll need to check if the goods can be entered into your own records. If you hold a Notice of Presentation (NOP) waiver, clear your goods into free circulation by entering their details in your own records. If you do not hold a NOP waiver you will need to present your goods before they are cleared into free circulation. How you will do this will depend on whether you are moving the goods through an inventory-linked location or a Goods Vehicle Movement Service port.

Submit additional information after your movement. You can use a simplified dataset such as the Internal Market Movement Information which will be available when the new customs arrangements come into effect.

You cannot use UKIMS-EIDR to move goods that are not your own. If you are an intermediary or representative, you should consider applying for an entry in declarant’s records under simplified customs declarations processes instead.

Find out how to make an entry in declarant’s records.

Deciding to use UKIMS-EIDR if you only make internal market movements

You do not need to apply to use UKIMS-EIDR if you:

are authorised for entry in declarant’s records under simplified customs declarations process
use the trader support service as your intermediary
do not want to use the UKIMS-EIDR process for movements between Great Britain and Northern Ireland
move goods with a parcel carrier who use their own EIDR process to submit declarations to HMRC

If you only move goods within the UK Internal Market and do not hold a current EIDR authorisation, you may find it easier to apply for UKIMS-EIDR rather than using the regular EIDR process. This is because the UKIMS-EIDR application is linked to your UKIMS authorisation and you’ll be able to complete a shorter application form.

If your UKIMS authorisation is revoked or suspended, you will be unable to use your UKIMS-EIDR authorisation.

What you’ll need to use UKIMS-EIDR

To be authorised and to use this process you need:

to be authorised for UKIMS by HMRC
be established in Northern Ireland and have an XI Economic Operators Registration and Identification number to be authorised for UKIMS-EIDR by HMRC
to confirm a named person to identify errors in your records or notify HMRC of difficulties with compliance
access to computer software that communicates with the Customs Declaration Service for completing additional information about your movement
to allow HMRC to test your system to make sure it can communicate with the Customs Declaration Service

The next step depends on whether your goods are imported to inventory-linked locations, or locations that are not inventory-linked.

Inventory-linked locations

Inventory-linked locations are linked to customs by a computer.

When you enter goods in your records you need to complete declaration form (C21). This will allow goods to be cleared from the inventory-linked location where they entered.

The information you provide in the form is similar to the entry made in your own records.

If you are using a Goods Vehicle Movement Service port, you must make sure you provide your UKIMS-EIDR authorisation to get a goods movement reference.

Additional information after your movement

You must provide additional information after you have moved your goods. This must be submitted on or before the 10th calendar day in the month after the goods were entered in your records. You cannot use aggregation for UKIMS-EIDR.

If you have completed a C21 declaration, you must use the date that customs accept your declaration not the date your goods were entered in your records.

You do not need to submit a final supplementary declaration if you complete the additional information using the Internal Market Movement Information.

Get a Notification of Presentation Waiver

You may qualify for a Notification of Presentation (NOP) Waiver if you are established in Northern Ireland.

You can only apply for a NOP if you hold an authorised economic operator authorisation. This can be either Authorised Economic Operator Customs Simplification (AEOC) or a combination of AEOC and Authorised Economic Operator Security and Safety (AEOS). You must also be authorised for either entry in declarant’s records under simplified customs declarations processes for movements into Northern Ireland or UKIMS-EIDR.

Waivers can only be used in circumstances where you are moving standard goods, which are ‘not at risk’, using direct transport from Great Britain to Northern Ireland.

Apply online

You’ll need to apply online to be authorised to use UKIMS-EIDR.

You can apply now to be authorised. HMRC will tell you when the new arrangements come into affect from next year.

You’ll need:

to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
to use your email address to get a confirmation code that you can use to sign in
your UKIMS authorisation number
to have a named person to identify errors in your records or notify HMRC of difficulties with compliance

You can save your progress and come back to it later.

You’ll get an email to confirm that HMRC have received the form, this email will contain a unique reference number.

You do not need to do anything until HMRC contact you.

Apply now

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Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland