Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

New scheme for traders moving goods from GB to Northern Ireland

16 December 2020
Categories: News

A new UK trader scheme (UKTS) will help ensure that from 1 January 2021 traders do not pay tariffs on the movement of goods into Northern Ireland from Great Britain when those goods remain in the UK’s customs territory.

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 GB regardless of the outcome of the UK-EU free trade agreement negotiations.

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

Registering for UKTS can be done online at GOV.UK. The scheme is open to traders of all sizes and across...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon