UK Internal Market Scheme (UKIMS)
The UK Internal Market Scheme (UKIMS) is a scheme that allows authorised businesses to move goods from Great Britain to Northern Ireland with reduced customs requirements, provided the goods are not intended to enter the EU.
Under UKIMS, eligible goods can be declared as “not at risk”, meaning they are not subject to EU customs duties. This helps to simplify processes, reduce costs, and speed up movements for businesses trading within the UK internal market.
To use UKIMS, businesses must be authorised by HMRC and meet specific criteria, including demonstrating that their goods will remain in Northern Ireland. The scheme is a key part of the Windsor Framework, designed to ease trade between Great Britain and Northern Ireland while protecting the EU Single Market.