NIREM changes to CDS for goods moving into NI
From 24 March 2024, changes will be made affecting how declarations using ‘NIREM’ are made into Northern Ireland through the Customs Declaration Service (CDS).
These changes will apply to goods moving into Northern Ireland from Great Britain and to goods moving into Northern Ireland from a country outside of both the UK and the EU (including goods entering Northern Ireland from Great Britain where the goods were not in free circulation in Great Britain)
If traders (or their agent or intermediary) have been using the ‘NIREM’ code to declare goods ‘not at risk’, they could be impacted by these changes if they haven’t already got the UK Internal Market Scheme authorisation. From 24 March 2024, if they use the ‘NIREM’ code without declaring a valid UK Internal Market Scheme authorisation, duties at the EU rate will be calculated and will be charged to them by CDS if duties are due.
HMRC encourages traders to check if they are eligible and apply as soon as possible if they think this change may impact them.
The Trader Support Service (TSS) has published a suite of educational materials to support traders when applying for the UK Internal Market Scheme authorisation. The guide includes frequently asked questions and a step-by-step video guide to the application process. These are available for free online at the Northern Ireland Customs and Trade Academy website.
There are other options to relieve duties due on goods moving into Northern Ireland which may apply, even in circumstances where traders are not eligible to move goods under the UK Internal Market Scheme. For example, traders can claim a customs duty waiver or apply for a repayment or remission of duties under the Duty Reimbursement Scheme if they can evidence that the goods did not go on to enter the EU.
Traders can find out more about other options to relieve duties on goods moving into Northern Ireland, such as claiming preference or reliefs, on GOV.UK if they’re a business who moves goods from Great Britain, or from a country outside of both the UK and the EU.
Existing UK Internal Market Scheme traders
If traders already hold a valid UK Internal Market Scheme authorisation, they (or their agent or intermediary) will need to start using some new codes and your UK Internal Market Scheme authorisation number when making declarations on or after 24 March 2024.
If traders use the Trader Support Service (TSS), the impact of these changes on them is likely to be minimal. Traders won’t need to do anything differently to use their UK Internal Market Scheme authorisation on the TSS trader portal. They can continue to select the ‘NIREM’ code from the drop-down menu when moving goods that meet the ‘not at risk’ criteria under the UK Internal Market Scheme. If not already done, they must ensure their company profile in TSS is updated with details of their UK Internal Market Scheme authorisation and that they have uploaded your authorisation letter to the trader portal before 24 March 2024. They should also make sure they are using the correct Economic Operator Registration and Identification (EORI) number for their UK Internal Market Scheme authorisation. For additional support related to the trader portal, please contact the TSS Contact Centre at 0800 060 8888.
Further information
HMRC will publish more guidance about these changes on GOV.UK from 24 March 2024.
Help and support
For further information and support please call the Customs and International Trade Helpline on 0300 322 9434 or textphone 0300 200 3719. If traders need support moving goods into Northern Ireland, they can also register with the Trader Support Service (TSS). This is free to use. The TSS will also guide you through any changes due to the implementation of the Windsor Framework
