Manufacturers and businesses moving steel products into Northern Ireland should prepare now for significant changes taking effect from 1st July 2026.
The UK Government has confirmed that new UK and EU steel measures will come into force from this date, affecting the movement of steel into Northern Ireland. Businesses importing or using steel products should review the new arrangements ahead of time to minimise disruption.
New support for construction-related steel movements
One of the most significant changes is an expansion of the UK Internal Market Scheme (UKIMS).
From 1st July, certain steel products used in construction projects in Northern Ireland, including some pipes and piling products, will be eligible to move under UKIMS.
Where goods qualify and are declared through UKIMS, they can move into Northern Ireland without attracting EU tariffs, even where EU tariff rate quotas are unavailable.
The Government has indicated that this may apply to steel in Categories 13, 4B, 5, 18, 20, 21 and 25B.
To qualify, goods must:
- be moved by a UKIMS authorised importer; and
- be used in construction where the processed steel forms a permanent part of a structure located in Northern Ireland, either by the importer or one subsequent business.
Businesses remain responsible for ensuring they meet all UKIMS requirements.
Continued support for UK-origin steel
The UK and EU have also agreed to continue specific country allocation quotas for UK-origin steel moving into Northern Ireland in Categories 7, 8, 9, 13, 17, 25A and 28.
These arrangements provide greater certainty for businesses regularly moving UK-produced steel into Northern Ireland.
Where businesses need to move UK-origin steel outside these existing quotas or outside UKIMS arrangements, HMRC recommends contacting nisteelmovements@hmrc.gov.uk before shipment to establish whether alternative facilitations are available.
Higher tariffs where quotas are exceeded
Businesses should also be aware that, from 1st July, steel products not covered by available quota volumes or other facilitations will be subject to significantly higher duties.
Out-of-quota tariffs will increase from 25% to 50%, making forward planning particularly important for businesses importing steel products.
Practical steps for businesses
Manufacturing NI encourages members to begin preparing now by:
- reviewing whether goods qualify for UKIMS;
- planning steel purchases and shipments as early as possible within each quota period;
- engaging with customs intermediaries to ensure declarations are accurate from 1st July;
- reviewing supply chains where steel imports may be affected by the new arrangements.
Further support
The Trader Support Service remains available to help businesses moving goods into Northern Ireland and can complete customs declarations on behalf of traders.
Further Government guidance, including the updated Steel Notice, will be published from 1st July.
Businesses with specific queries can contact:
- nisteelmovements@hmrc.gov.uk (steel movement enquiries)
- nistakeholderengagementteam@hmrc.gov.uk (general stakeholder enquiries)