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

Find out what supporting evidence you need to make a ‘not at risk’ declaration

Guide

If you are declaring your goods ‘not at risk’ under the UK Trader Scheme, you will need to keep supporting evidence for each consignment you move into Northern Ireland and this evidence will need to be accessible in Northern Ireland for 5 years.

The types of evidence to support a ‘not at risk’ declaration include:

  • commercial receipts and invoices
  • VAT invoices
  • commercial contracts and purchase orders
  • delivery receipts
  • consignment notes
  • proof of installation
  • electronic records
  • proof that goods comply with rules of origin (if you have claimed a preferential rate of duty, you can check what proof you should hold)

You will not need to provide this evidence to HMRC on a routine basis, only when asked to do so.