‘At Risk’ consignments and UKTS

If you are moving goods from Great Britain to Northern Ireland, you may be required to pay duty on some/all of your items that are of European and Third World Origin.

If you can demonstrate that your goods are going to remain or be consumed within the United Kingdom domestic market (excluding goods that are undergoing processing in Northern Ireland) and are not ‘at risk’ of moving to the European Union (EU) (NIREM), you may meet the qualification criteria to sign up to the UK Trader Scheme.

If you are able to declare your goods not ‘at risk’, they will not be subject to any EU duties or taxes while moving between Great Britain and Northern Ireland.

You must pay the required duty if your goods are ‘at risk’- this means at risk of being moved down south and being sold within the European market.

Becoming authorised under the UK Trader Scheme (UKTS) is the simplest way to be able to declare goods not ‘at risk’. Traders must be UKTS authorised if they want to declare their goods ‘not at risk’ of entering the EU, where the applicable EU duty is greater than the applicable UK duty. Future declarations will be rejected if you fail to apply by 31 January 2023 and you may have to pay EU duties.

There is a criteria you must meet when applying and you might be requested to send evidence.  HMRC will review your application and send you a letter stating if you’ve been accepted (meaning you do not have duty to pay on your shipments from GB to NI) or rejected (meaning you will have to pay duty on your GB to NI shipments).

Follow the below link to read further about the UK Trader Scheme and start your application:


If you’d rather get in contact with a member of the Customs team to speak about UKTS further, please get in contact at customs@westmond.com or give us a call on 028 9131 0157.

EU-UK TCA Agreement 

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