On September 30, 2023, the United Kingdom (UK) Internal Market Scheme will replace the UK Trader Scheme under the Windsor Framework.  The UK Internal Market Scheme will allow businesses to declare if goods are “’at risk’ of onward movement to the EU [European Union].”

It will be possible to declare the goods ‘not at risk’ if they are brought into Northern Ireland for sale of final use by end consumers in the UK.

Whether goods are ‘at risk’ or ‘not at risk’ will be determined by the applicable duties and the final destination of the goods:

“’Not at risk’ goods:

• Will not be charged duty if entering Northern Ireland from free circulation in Great Britain (England, Scotland and Wales);
• Will be charged UK duty if entering Northern Ireland from outside the EU and the UK;
• Will be charged UK duty if entering Northern Ireland from Great Britain and the goods were not in free circulation in Great Britain.

‘At risk’ goods will be charged the applicable EU duty.”

The requirements to apply to the UK Internal Market Scheme can be found in this UK Government Guidance link:

Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland - GOV.UK (www.gov.uk)

The UK Government Guidance on declaring “not at risk” goods can be found here:

Declaring goods you bring into Northern Ireland 'not at risk’ of moving to the EU - GOV.UK (www.gov.uk)