Trading in NI? Understanding ‘at risk’
| Two notices have appeared on the Government websiterecently with important updates for businesses who trade through Northern Ireland. Do you trade in NI? How to manage ‘at risk’ If your business moves goods into Northern Ireland from Great Britain or countries outside the EU, from 1 January you will have to pay any tariffs due. Whether you pay duty, and how much that duty is, will depend on where you are bringing the goods from and whether they are ‘at risk’ of onward movement to the EU. The Government has reached an agreement with the EU as to when goods arriving in Northern Ireland are considered ‘at risk’. This is set out in more detail here. ‘At risk’ information |
| In order to avoid paying EU duty on these shipments, businesses are being urged to consider applying for the UK Trader Scheme. This Government scheme allows authorised businesses to declare that the goods they bring into Northern Ireland are not ‘at risk’ of onward movement to the EU. The scheme will be focused on goods being sold to, or provided for final use by, end consumers located in Northern Ireland and the rest of the UK. In order to declare goods not ‘at risk’ from 1 January 2021, traders must have applied for UK Trader Scheme authorisation by 31 December 2020. For more information on ‘at risk’ and how to apply for the UK Trader Scheme, click here Apply for UK Trader Scheme Missed XI-EORI auto-enrolment? Here’s what to do Traders in Northern Ireland, or those based in GB that need to make declarations in NI, will require an EORI number starting with XI to access EU systems and continue trading from 1 January 2021. The auto-enrolment window for XI EORI closed on 14 December. If you did not enter your GB EORI into your Trader Support Service account by this date, please follow this guidance. If you already have an EORI number starting with GB: You will need to apply for an EORI number that starts with XI. It takes 5 to 10 minutes to apply. You can do this online here Apply for EORI number You will need you EORI number starting with GB to apply. If you cannot find your number, access help by clicking on the ‘Apply’ button above. When you receive your EORI number starting with XI please log into your company account on TSS and enter both of your EORI numbers starting with GB and XI, use the ‘Trader Support Service’ button below If you do not have an EORI number starting with GB: You can apply for an EORI number that starts with GB and one that starts with XI at the same time. Click on the ‘Apply for EORI’ button above When you receive your EORI numbers please log into your company account on TSS and enter both your EORI numbers starting with GB and XI, click here to access TSS Trader Support |