A SIMPLE GUIDE TO JOINING THE UK INTERNAL MARKET SCHEME
Are you bringing goods into Northern Ireland? The UK Internal Market Scheme (also known as UKIMS) could make your life much easier. This guide walks you through everything you need to know about applying for the scheme and its benefits.
By Carmel Crawford
What is the UK Internal Market Scheme? When you are authorised under the scheme, you can move eligible goods more easily and without paying duties. Secondly, you will get access to new simplified arrangements for moving parcels and freight from Great Britain (England, Scotland, and Wales) into Northern Ireland under the Windsor Framework, including a reduced dataset and a new tool to support you in completing it. You should apply now to ensure you are fully prepared for the new arrangements by 31 March 2025. Without UKIMS authorisation, you may be required to pay duty when moving goods to Northern Ireland.
Who can apply? You can apply if you are established in the UK and are able to meet the requirements under the scheme, primarily to demonstrate that goods are for sale or final use in Northern Ireland or the wider UK.
Step-by-Step application guide 1. Get an EORI number • To use UKIMS you will need an Economic Operators Registration and Identification (EORI) number. You can get one on
GOV.UK by searching ‘EORI number’ and following the guidance
2. Start your online UKIMS application • Go to the government's online application portal – just search for ‘UK Internal Market Scheme’ on
GOV.UK
• Sign in with your Government Gateway account or create a new account if you need to
3. Complete the application • Take your time - you can save and return to the application
• Answer all questions honestly and thoroughly • Take a look at the explainers on the application if you don’t understand a question
• If you process goods in Northern Ireland, you will need to provide additional information
• Make sure to specify how you will keep records showing that your goods are for end consumers in the UK 4. Submit and wait • Once submitted, you will receive an email with a unique reference number
• Keep this number safe • Wait for the government to review your application
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