Starting on this date, traders can take advantage of specific UK tariff rate quotas when importing goods into Northern Ireland from certain non-UK and non-EU countries. Once this comes into effect, the full list of quota order numbers will be available.

How to Access UK Tariff Rate Quotas in Northern Ireland

To access these quotas under the new arrangements, traders must:

• Be authorised under the UK Internal Market Scheme.
• Provide HMRC with a non-binding estimate of the volumes of relevant goods they plan to move into Northern Ireland.
• Share information with HMRC about the types of businesses and buyers they intend to supply, such as supermarkets or wholesalers.

To qualify for these tariff rate quotas, goods must be intended for sale to or final use by UK consumers, including those processed in Northern Ireland, before being sold in the UK. No reapplication is necessary if your business is already authorised under the UK Internal Market Scheme.

UKIMS authorises traders to move goods subject to EU Duty “at risk goods” into Northern Ireland without paying the EU duty rate, as these goods are considered part of the UK Internal Market and "not at risk" of being moved onward to the EU.

Find out more about the UK Internal Market Scheme: https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-ireland

Information you’ll need to provide before you can access the tariff rate quotas

Before you can access the new tariff rate quotas, you’ll need to:

• tell HMRC that you want to access them
• provide your UK Internal Market Scheme authorisation number
• provide estimates of the volumes of tariff rate quotas goods you intend to bring into Northern Ireland in the following quota year — these estimates are not binding and are not a claim for quota or quota licence
• provide HMRC with information on the kinds of businesses and buyers you plan to sell these goods to, for example, supermarkets or wholesalers

For first-come-first-served quotas only

If a quota reaches 90% capacity (also known as critical capacity), you’ll need to provide security for duty at the full rate.

Full Guidance includes the following and can be accessed using the below link

• How to provide the information
• Process for making a movement
• Additional information
• Quota order numbers

https://www.gov.uk/government/publications/moving-rest-of-world-sheepmeat-poultry-and-beef-to-northern-ireland/using-tariff-rate-quotas-to-import-sheepmeat-poultry-and-beef-into-northern-ireland-from-outside-the-uk-and-eu#how-to-access-uk-tariff-rate-quotas-in-northern-ireland

If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP: