Check the additional requirements for goods subject to processing
If you bring goods into Northern Ireland which will be subject to processing, and wish to declare these goods ‘not at risk’, you will need to meet additional criteria.
If you bring goods into Northern Ireland which will be subject to processing, and wish to declare these goods ‘not at risk’, you will need to meet additional criteria. You can move goods that are subject to processing if you meet at least one of the following:
- your annual turnover is less than £2million
- you’re importing sheepmeat, poultry and beef using UK tariff rate quotas into Northern Ireland from countries outside the UK and EU
- your goods are for one of the following approved purposes
The approved purposes are:
- food for sale to end consumers in the UK
- construction — where the processed goods form a permanent part of a structure that is constructed and located in Northern Ireland by the importer or one subsequent entity
- directly providing health or care services in Northern Ireland by the importer or one subsequent entity
- non-profit activities in Northern Ireland by the importer or one subsequent entity, where there is no subsequent sale of the processed goods
- the final use of animal feed on premises located in Northern Ireland by the importer or one subsequent entity
If you’re moving goods subject to processing in the construction, health and care services, non-profit or animal feed sectors, you may do so even if you sell on the eventual product to one subsequent entity.
For example, you could import animal feed that will be sold on to a farmer, provided the farmer is the final entity in the supply chain and will use the animal feed in Northern Ireland.
Once authorised, you’ll then be able to move your goods for processing that meet these requirements as ‘not at risk’ in line with the treatment of other goods.
These additional requirements for moving goods ‘not at risk’ apply only to goods which will be processed in Northern Ireland.
If you also move goods which are not to be processed, you can still apply for authorisation under the UK Internal Market Scheme. You can move those goods as ‘not at risk’ in the usual way, regardless of whether your business meets the additional processing requirements mentioned in this section.