CDS Changes to Northern Ireland Declarations

James Plant

Do you move goods to Northern Ireland?

If so, we need to let you know about some upcoming changes to declarations that take effect from March 24th.

The changes will impact how you make declarations into Northern Ireland through the Customs Declaration Service (CDS).

These changes will affect goods moving into Northern Ireland from Great Britain (GB-NI) and from countries outside of both the UK and the EU (Rest of World-NI).

Key changes

  • Use of ‘NIREM’ Code with UKIMS Authorisation: From March 24, 2024, using the ‘NIREM’ code without declaring a valid UK Internal Market Scheme (UKIMS) authorisation will result in duties being calculated and charged at the EU rate by the CDS, if applicable.
  • Requirement for UKIMS Authorization: Traders will need to start using new codes and a UKIMS authorisation number to utilise the UKIMS authorisation effectively.
  • Important Information Needed from Traders: To ensure compliance with the new process, it’s essential to obtain necessary information from the traders you work with, including their UKIMS authorization number and correct Economic Operators Registration and Identification (EORI) number.
  • Use of Correct EORI Number: Traders must use the EORI number associated with their UKIMS authorisation for declarations into Northern Ireland.

Questions and Answers: Explanation of the Changes

  • Applicability of Changes: These changes apply to goods moving into Northern Ireland from Great Britain and from countries outside of both the UK and the EU.
  • Effect on Traders Declaring Goods under UKIMS: Traders must use specific codes and the UKIMS authorization number correctly for declarations made on or after March 24, 2024.
  • Options for Duty Relief: Besides UKIMS, there are alternative options for duty relief, such as preference and reliefs. Traders may choose these options based on their specific circumstances.
  • Handling of Goods Subject to Processing: Goods subject to processing in Northern Ireland must be declared accordingly using the ‘NIPRO’ code.
  • Procedure for Moving Steel: Specific guidance applies to moving steel into Northern Ireland, including the use of the ‘NIQUO’ code.
  • Changes to Customs Duty Waiver Scheme: Traders can waive duties on ‘at-risk’ goods via the Customs Duty Waiver Scheme with increased flexibility, effective March 24, 2024.

If you need any of the above clarifying or have any customs related questions, please call our Customs Experts on +44 115 975 0400 or email hello@baxterfreight.com

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