How to declare your goods ‘not at risk’
Find out how to declare your goods ‘not at risk’.
You can move your goods into Northern Ireland by submitting information directly to HMRC or using:
- the free if you’re moving goods into Northern Ireland from Great Britain
- hire a person or a business to act as your , use a or get someone to deal with customs for you
- use a courier or express operator when moving goods by parcel — find out about sending parcels to and from Northern Ireland
How to move your goods as ‘not at risk’ under the UK Internal Market Scheme in the Customs Declaration Service
You can use your UK Internal Market Scheme authorisation to move goods as ‘not at risk’. You need to provide information to your intermediary or submit information directly to HMRC using the Customs Declaration Service instructions for imports.
You need to use the Economic Operators Registration and Identification number (EORI) starting with GB or XI that is linked to your UK Internal Market Scheme authorisation.
You can only use your UK Internal Market Scheme authorisation for goods that you move on or after the date that you’re authorised.
If you want to move a proportion of a single line item as ‘not at risk’, you must submit those goods as a separate line item. The remaining proportion which is ‘at risk’ must be a separate line item for which no code is necessary.
If you’re using a specialist intermediary to complete declarations, you need to:
make them aware that the goods you intend to bring into Northern Ireland are ‘not at risk’
confirm whether you’re authorised for the UK Internal Market Scheme
tell them your UK Internal Market Scheme authorisation number and the EORI that is linked to your authorisation