Using tariff rate quotas to import sheepmeat, poultry and beef into Northern Ireland from outside the UK and EU

Guide

From 30 September 2024, traders can access certain UK tariff rate quotas when they import sheepmeat, poultry and beef into Northern Ireland from certain countries outside the UK and EU.

The full list of the quota order numbers will be available from 30 September 2024, when the solution comes into effect.

Read the annex to the joint committee decision for:

  • a list of the commodities covered
  • the Northern Ireland quota pot capacities

How to access UK tariff rate quotas in Northern Ireland

To access tariff rate quotas under the new agreement, you’ll need to:

  • be authorised under the UK Internal Market Scheme
  • provide HMRC with an estimate of the volumes of relevant goods you’ll move into Northern Ireland — this estimate is not binding, and is not a claim for quota or quota licence
  • provide HMRC with information about the kinds of businesses and buyers you plan to sell these goods to, for example, supermarkets or wholesalers

To benefit from these tariff rate quotas, your goods must be for sale to, or final use by, end consumers in the UK. This includes goods moved into Northern Ireland for processing, and then sale, to consumers in the UK.

If your business is already authorised for the UK Internal Market Scheme, you will not need to apply again.

How to apply for the UK Internal Market Scheme

The UK Internal Market Scheme is an enhanced and expanded trusted trader scheme. It was established as part of the Windsor Framework, for the movement of goods into Northern Ireland.

To apply for the UK Internal Market Scheme and access tariff rate quotas under the new agreement: 

  1. Go to the section titled ‘Additional requirements for processing’.

  2. Select the option ‘Goods for processing’.

  3. Select the option ‘None of the above’.

  4. Use the free text field to write ‘Moving Agri TRQ goods’. Briefly describe the types of goods, and your role in the supply chain including the kinds of businesses you plan to sell these goods to. For example, ‘Importing lamb from Australia for sale to supermarkets in Northern Ireland’.

Read more about the UK Internal Market Scheme, including how to apply.

Information you’ll need to provide before you can access the tariff rate quotas

Before you can access the new tariff rate quotas, you’ll need to:

  • tell HMRC that you want to access them
  • provide your UK Internal Market Scheme authorisation number
  • provide estimates of the volumes of tariff rate quotas goods you intend to bring into Northern Ireland in the following quota year — these estimates are not binding, and are not a claim for quota or quota licence
  • provide HMRC with information on the kinds of businesses and buyers you plan to sell these goods to, for example, supermarkets or wholesalers

How to provide the information

To provide this information to HMRC, email nitariffquota@hmrc.gov.uk.

Title your email ‘NI TRQ information provision’. You'll then be asked to provide some further information and return it securely.

The process for making a movement

The Northern Ireland quota pots are administered on a first-come-first-served basis. Read the annex to the joint committee decision for a full list of commodities covered.

For quotas with a current UK quota order number beginning 054 you will need to have a valid UK tariff rate quota licence, with sufficient volume available, to access the corresponding Northern Ireland pot.

You can use an existing UK tariff rate quota licence to import goods into Northern Ireland. You can apply to the Rural Payments Agency for a tariff rate quota licence as you usually would. The Rural Payments Agency publish information about the tariff rate quota application process in their collection of notices to traders. You’ll only be able to claim against the Northern Ireland pots if you have a licence in place.

From 30 September 2024, you can use the online tariff lookup tool to check that there is quota balance available for the Northern Ireland pot, before you make your movement.

Quota order numbers for the new Northern Ireland sub-quotas will be available from 30 September 2024.

On your customs declaration, you must include:

  • the Additional Information codes ‘NIIMP’ and ‘NIQUO’ in Data Element 2/2 followed by the word ‘AGRI’
  • the Northern Ireland pot quota order number in Data Element 8/1
  • evidence of your certificate of origin reference number in Data Element 2/3, as described in the UK Trade Tariff volume 3
  • licence document code L001 in Data Element 2/3, for licence quotas

For HMRC to accept your quota claim, you’ll need to have:

  • a valid UK Internal Market Scheme authorisation
  • provided information on your annual movements

There must be capacity in the Northern Ireland specific quota pot, as well as the UK quota.

If you have not provided this information, we may reject your quota claim and collect duties.

For first-come-first-served quotas only

If a quota reaches 90% capacity (also known as critical capacity), you’ll need to provide security for duty at the full rate.

Additional information you’ll need to provide later

You’ll need to tell HMRC on an ongoing basis:

  • the quantity of tariff rate quota goods that you moved in the last annual quota period
  • the quantity of tariff rate quota goods that you plan to move in the current quota period (this can be an estimate, and is not binding)
  • what kinds of businesses and buyers you plan to sell these goods to, for example, supermarkets or wholesalers

You’ll need to provide this within 6 weeks of the end of the annual quota period.

This means for quota periods that run from 1 January to 31 December 2024, you’ll need to provide the information by 12 February 2025.

For quota periods that run from 1 July to 30 June, you’ll need to provide the information by 12 August 2025.

If you import goods from both quota periods, you’ll need to provide the information by the dates given for each period.

Once you tell HMRC that you want to access these tariff rate quotas, we’ll send you further guidance on how and when to provide this additional information.

Quota order numbers

The quota order numbers for importing into Northern Ireland will be different to those used for importing the same commodity into Great Britain (England, Scotland and Wales). The full list of quota numbers will be available from 30 September 2024.

The Northern Ireland quota volumes will only be available for imports into Northern Ireland.

You can view quota balances on the online tariff tool. You can check that balance is available before you make a quota claim on your customs declaration.

Export health certificate

You’ll need an EU export health certificate to move sheepmeat, poultry or beef into Northern Ireland.

Further support

You can use the Trader Support Service to help you import tariff rate quota goods.

You can get help and support for the Windsor Framework on the Northern Ireland Customs and Trade Academy website.

For other queries, you can contact HMRC by email: nistakeholderengagementteam@hmrc.gov.uk.

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