UK Trader Scheme launched to support businesses moving goods from Great Britain to Northern Ireland

  • New UK Trader Scheme (UKTS) will help ensure traders don’t pay tariffs on the movement of goods into Northern Ireland from Great Britain where those goods remain in the UK’s customs territory
  • Traders can self-declare goods not ‘at risk’ of entering the EU so that they’re not subject to EU duty
  • Businesses urged to consider what they need to do before their first movement of goods after 1 January 2021

Traders are being urged to consider whether they need to sign up to the new UK Trader Scheme (UKTS) to ensure traders don’t pay tariffs on the movement of goods into Northern Ireland from Great Britain where those goods can be shown to remain the UK’s customs territory 1 January 2021.

From Monday (14 December), businesses can apply for a UKTS authorisation, allowing them to self-declare goods not ‘at risk’ of moving on to the EU after entering Northern Ireland.

This means they will not be subject to EU duties on goods being sold to or used by consumers after entering Northern Ireland from Great Britain, regardless of the outcome of the UK-EU FTA negotiations.

Businesses who do not sign up could have to pay tariffs on their goods, unless they are eligible to claim a waiver.

Registering for UKTS is a simple and straight-forward process, which businesses can do online at GOV.UK.

The scheme is open to traders of all sizes and across all industries who operate under the Northern Ireland Protocol (NIP).

Traders who want to declare goods not ‘at risk’ from 1 January 2021 will need to apply for authorisation by 31 December 2020. Traders will be granted a provisional authorisation for a period of up to four months whilst HMRC processes their applications.

The government’s £200 million Trader Support Service (TSS) also provides education and guidance on ‘at risk’ goods for NI and GB businesses. To register for the TSS visit

Further information

  1. Traders applying to HMRC for UKTS authorisation must meet some basic requirements and show that they are able to accurately declare and evidence whether goods are ‘at risk’ or not.

  2. Traders can apply by visiting:

  3. From 1 January 2021, tariffs will only be due on goods moving into Northern Ireland from Great Britain where they are destined for the EU, or where there is uncertainty or a genuine risk of onward movement.

  4. Traders moving goods into Northern Ireland for the purposes of onward movement to the EU must always pay the EU tariff.


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