March 24, 2024 CDS changes for goods moving to Northern Ireland come into effect!
24 March 2024 CDS changes for goods moving to Northern Ireland come into effect!.
HMRC has announced changes to the completion of declarations for goods imported into Northern Ireland using the customs declaration service. The forthcoming changes will come into effect on 24 March 2024 and will affect goods imported into Northern Ireland from the UK and goods imported into Northern Ireland from countries outside the UK and EU.
From 24 March 2024. changes will be introduced which will affect the way declarations to Northern Ireland are made through the Customs Declaration Service (CDS). These changes will apply to goods entering Northern Ireland from Great Britain and to goods entering Northern Ireland from a country outside Great Britain and the EU (including goods entering Northern Ireland from Great Britain if the goods were not in free circulation in Great Britain).
If traders (or their agents or intermediaries) have been using the 'NIREM' code to declare 'non-dangerous' goods, they may be affected by these changes if they have not yet obtained a permit under the UK's internal market regime. From 24 March 2024, if they use the 'NIREM' code without declaring a valid UK Internal Market regime licence, duties at the EU rate will be calculated and will be charged to them by CDS if duties are due.
The Trader Support Service (TSS) has published a set of educational materials to help traders apply for authorisation under the UK's internal market regime. Frequently asked questions can be found there. The video guides you step-by-step through the application process. These are available free of charge online at the Northern Ireland Customs and Trade Academy website.
There are other options for relief from duties payable on goods moving into Northern Ireland which may apply even in circumstances where traders do not qualify to move goods under the UK's internal market scheme. For example, traders may be able to apply for duty exemption or duty drawback or remission under the duty drawback scheme if they can prove that the goods have not entered the EU.
Traders can find out more about other duty-free options for goods transported to Northern Ireland, such as applying for preferences or concessions, on GOV.UK if they are a company that transports goods from the UK or from a country outside the UK and EU.
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These changes will affect goods imported from the UK and from outside the EU. Traders should make sure that they are affected by this change and apply for authorisation of the UK's internal market regime. There are also other duty-free options for these goods. Traders can get more information on this at GOV.UK
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UK traders already operating under the UK internal market regime will need to use the new codes and authorisation numbers. Traders using the Trader Support Service will not be significantly affected by these changes. More information will be available on GOV.UK from 24 March 2024.
Where do these changes apply?
These changes will apply to goods moving into Northern Ireland from Great Britain and to goods moving into Northern Ireland from a country outside Great Britain and the EU (including goods entering Northern Ireland from Great Britain if the goods were not in free circulation in Great Britain).
How will these changes affect me on and after 24 March when declaring 'non-risk' goods under the UK internal market regime?
From 24 March 2024, traders (or their agents or intermediaries) will need to start using the new UK Internal Market Scheme permit codes and number in declarations made on and after 24 March 2024 in order to use the UK Internal Market Scheme permit.
If traders use the TSS trader portal, they do not need to do anything else to benefit from UK Internal Market System authorisation. Traders can continue to select the code 'NIREM' from the drop-down menu when moving goods that meet the criteria of 'not at risk' under the UK's internal market regime. They must ensure that their company profile on the TSS is updated with details of their authorisation under the UK Internal Market regime and that they have sent their authorisation letter to the trader portal before 24 March 2024.
From 24 March, traders must ensure that they are using the correct EORI number (including the correct XI or GB prefix) that is associated with their authorisation under the UK Internal Market regime when declaring to Northern Ireland using the UK Internal Market regime. If they are an authorised trader under the UK internal market regime, we write to them separately to confirm which EORI number they need to use. If they are applying to the UK internal market system now, this will be the EORI number indicated in their authorisation letter.
If traders (or their agents or intermediaries) do not use the TSS to take advantage of the authorisation under the UK's internal market regime to declare 'non-risk' goods in declarations made on or after 24 March 2024, traders (or their agents or intermediaries) must:
In the DE field 2/3 (documents, permits) use the document code '1UKI' followed by the permit number under the UK internal market system.
In field DE 3/16 (importer identification number) ensure that the EORI number used for the importer is the EORI number that is associated with their authorisation under the UK internal market regime.
In field DE 3/39 (authorisation holder) use the authorisation type code 'UKIM' followed by the EORI number associated with the authorisation under the UK internal market regime.
If the code '1UKI' has been used but the other steps have not been followed correctly, the declaration will not be accepted by CDS and will be returned for resubmission. They can then make corrections in these fields and resubmit the declaration. Investors should also continue to use the code "NIREM" in the DE 2/2 field.
Source:
https://bifa.org/2024/02/29/cds-changes-for-goods-moving-into-northern-ireland/
