Declaring goods you bring into Northern Ireland 'not at risk' of moving to the EU

Check the additional requirements for goods subject to processing

Guide

If you bring goods into Northern Ireland which will be subject to processing, and wish to declare these goods ‘not at risk’, you will need to meet additional criteria. When applying for UK Trader Scheme authorisation you will need to tell HMRC that either:

  • your annual turnover is less than £500,000
  • your goods are for one of the approved purposes

The approved purposes are:

  • food for sale to end consumers in the UK
  • construction - where the processed goods form a permanent part of a structure that is constructed and located in Northern Ireland by the importer
  • directly providing health or care services by the importer in Northern Ireland
  • non-profit activities in Northern Ireland, where there is no subsequent sale of the processed goods by the importer
  • the final use of animal feed on premises located in Northern Ireland by the importer

Once authorised, you’ll then be able to declare your goods for processing as ‘not at risk’ in line with the treatment of other goods.

These additional requirements for declaring goods ‘not at risk’ apply only to goods which will be processed in Northern Ireland.

If you also move goods which are not to be processed, you can still apply for authorisation under the UK Trader Scheme and declare those goods ‘not at risk’ under the usual process, regardless of whether your business meets the processing criteria.