Declaring goods you bring into Northern Ireland 'not at risk' of moving to the EU

Last updated: 4 July 2023

When you cannot declare goods ‘not at risk’

There are some goods which cannot be declared ‘not at risk’. These goods will be automatically ‘at risk’ and the EU duty will be payable.

Goods which are subject to commercial processing, where the additional requirements to declare these goods ‘not at risk’ are not met, cannot be declared ‘not at risk’, and are therefore automatically ‘at risk’.

Goods which enter Northern Ireland from countries outside of both the EU and UK, where the applicable EU duty is greater than the applicable UK duty by 3 percentage points or more, cannot be declared ‘not at risk’ and are therefore automatically ‘at risk’.

Check if you can apply to submit a claim for a repayment or remission of EU duty paid on ‘at risk’ goods brought into Northern Ireland from 1 January 2021.

When you can declare goods ‘not at risk’

If goods you bring into Northern Ireland are not automatically ‘at risk’, they can be declared ‘not at risk’ when they are either:

• ‘not at risk’ due to the applicable duties
• ‘not at risk’ under the UK Internal Market Scheme or the UK Trader Scheme

When goods you bring into Northern Ireland are ‘not at risk’ due to the applicable duties

Goods brought into Northern Ireland from Great Britain are ‘not at risk’ if the applicable EU duty is zero. This is unless the goods are subject to processing and you do not meet the additional criteria to declare goods for processing ‘not at risk’.

Goods brought into Northern Ireland from countries outside of both the EU and the UK are ‘not at risk’ where the applicable UK duty is equal to or higher than the applicable EU duty. This is unless the goods are subject to processing and you do not meet the additional criteria to declare goods for processing ‘not at risk’.

To work out what the applicable UK duty and EU duty would be, you need to take account of the customs duty and any other applicable measures that apply to your goods. This includes preferential rates where goods meet rules of origin requirements under relevant Free Trade Agreements.

You do not need to be authorised under the UK Trader Scheme or the UK Internal Market Scheme to declare goods ‘not at risk’ based on the applicable duties. Find out how to make a ‘not at risk’ declaration.

When goods you bring into Northern Ireland can be declared ‘not at risk’ under the UK Trader Scheme or UK Internal Market Scheme

Where the applicable EU duties are higher than the applicable UK duties (which are zero in the case of movements from Great Britain to Northern Ireland), goods brought into Northern Ireland can still be declared ‘not at risk’ when they are all of the following:

• for sale to, or final use by, end consumers located in Northern Ireland (and England, Wales and Scotland in the case of movements from Great Britain)
• declared by a trader authorised under the UK Internal Market Scheme or the UK Trader Scheme
• not subject to an EU trade remedy

Goods brought into Northern Ireland from countries outside of both the EU and UK cannot be declared ‘not at risk’ if the applicable EU duty is greater than the applicable UK duty by 3 percentage points or more.

If the goods you bring into Northern Ireland will be subject to processing, you must meet additional criteria when applying for UK Internal Market Scheme authorisation before you can declare these goods ‘not at risk’.

In declaring goods ‘not at risk’ under the UK Trader Scheme or the UK Internal Market Scheme, you must be satisfied that these goods entered Northern Ireland for the purpose of being sold or used by end consumers located in Northern Ireland (and England, Wales and Scotland in the case of movements from Great Britain). You’ll need to keep evidence to demonstrate this.

Some examples include:

• selling goods in a shop in Northern Ireland
• buying stationery for use in Northern Ireland
• a farmer buying a tractor for their own use in Northern Ireland
• selling furniture from a wholesale outlet to shops, or to businesses for their own use, in Northern Ireland
• bringing goods into Northern Ireland from Great Britain, storing them in a warehouse in Northern Ireland before selling to other parts of the UK

If you’re a wholesaler, your customer must sell or use the good in the appropriate territory according to the declaration you’ve made – for example, you could sell a chair which was declared ‘not at risk’ if it will be used at an office location in Northern Ireland.

If you did not declare your goods ‘not at risk’, and this was a mistake, you may be able to apply for a repayment. If you apply for a repayment, you must provide proof you’re authorised under the UK Internal Market Scheme or the UK Trader Scheme. This proof should be the letter or the email you received confirming your authorisation. If you declared your goods ‘not at risk’ by mistake, you should apply for a voluntary clearance amendment (underpayment).