If you cannot make a declaration based on knowledge of the specific destination of all the goods in a consignment (for example, a large quantity of screws), you may still be able to declare based on expectations of which of your goods should be considered not ‘at risk’ at the point you bring them into Northern Ireland.

You may be able to declare a proportion of your consignment not ‘at risk’ if your supply chains or sales are stable enough to allow you to accurately assess what proportion of the consignment will be sold to, or finally used by, end consumers located in Northern Ireland (or in England, Scotland or Wales), for example from historical performance or future contracts. You will need to be able to provide evidence to support the declarations that you make and demonstrate that the declarations you have made are accurate.

If you make a declaration based on expected outcomes you will need to inform HMRC if the actual use of your goods is different to what you expected when you made your declaration and pay any difference in duty due at a later date. Further information about how to do this will be available in due course.

To be able to declare on this basis, you will need to be authorised under the UK Trader Scheme and tell HMRC that you plan to use expected outcomes as the basis for your declarations. You should state this in your covering email when submitting your application for authorisation.


Whilst the period for an automatic provisional authorisation is now closed, the UK Trader Scheme is still open to applications via the link below.  There has been some confusion for some about eligibility to the scheme.  In the near future we will be sharing more information from HMRC demonstrating how it can be used.

For instance if you are processing and your turnover is above £500k but you bring in goods for your own use, it can be used.  Another example, if you make kitchens or doors then these are viewed as being a ‘permanent fixture’ and is covered under “construction, where the processed goods form a permanent part of a structure that is constructed and located in Northern Ireland by the importer”


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