Using simplified processes to move your goods within the UK internal market

Find out about using simplified processes to move goods between Great Britain and Northern Ireland without needing a full customs declaration.

Contents

Use this guidance to learn more about using the simplified processes for Internal Market Movements in the Trader Support Service. If your goods are not eligible for simplified processes, there are other options you can use. Follow guidance on Simplified Customs Declaration Process (SCDP) and standard declaration.

What are simplified processes for Internal Market Movement

Simplified processes help businesses who have a UKIMS authorisation move goods from Great Britain to Northern Ireland when the goods are not at risk of entering the EU (opens in a new tab).

You do not need to submit a full customs declaration. You only need to provide key commercial information about the goods.

The simplified processes include:

a simplified dataset for moving goods called the Internal Market Movement Information
a Trader Goods Profile used to auto-populate goods information onto the Internal Market Movement Information
Entry in Declarant’s Records (EIDR) for traders authorised under the UK Internal Market Scheme (UKIMS)

Internal Market Movement Information

Internal Market Movement Information is a simplified dataset used to record the movement of goods. You can submit it using the Trader Support Service.

You can:

submit it before the goods move (pre-movement) or after they arrive (post-movement), depending on your business process
use it to release goods in Northern Ireland into free circulation if they’re under certain special customs procedures and you meet the criteria for simplified processes

Find out more about Internal Market Movements from Great Britain to Northern Ireland (opens in a new tab).

Further information can also be found in Checklist for completing the Internal Market Movement Information.

Trader Goods Profile

The Trader Goods Profile holds records of the goods you move regularly. HMRC creates it using your historical movement data, including your commodity codes.

You can:

access it through the Government Gateway or your Trader Support Service account
use it to auto-populate goods details when completing an Internal Market Movement Information
create or manage entries within it

If you are using the Trader Support Service, you must give permission to access your Trader Goods Profile.

UK Internal Market Scheme entry in declarant's records (UKIMS-EIDR)

If you are authorised under the UK internal market scheme (UKIMS), you can record movements in your own records using UKIMS -EIDR, rather than submitting a full declaration in advance:

the Trader Support Service already supports EIDR, so you do not need a separate UKIMS-EIDR authorisation
the Trader Support Service does not allow you to use UKIMS-EIDR authorisations directly - if you do not use the Trader Support Service, you can still use UKIMS EIDR authorisation outside of the service

For further details on when it can be used and how to apply go to UKIMS-EIDR (opens in a new tab) on GOV.UK

Schemes you can use with the simplified processes

The following schemes can be used with the simplified processes.

UK Internal Market Scheme

Use this if you want to use the simplified processes.

You must be authorised for UK Internal Market Scheme (opens in a new tab).

For Internal Market Movements Information, agents using their own UKIMS authorisation on behalf of traders must act as the Importer of Record.

Northern Ireland Retail Movement Scheme (NIRMS)

Use this if you are moving pre-packed retail goods not intended for the EU.

You must be registered for the scheme (opens in a new tab).

Goods must meet labelling and certification requirements for Northern Ireland Retail Movement Scheme (NIRMS) (opens in a new tab).

Northern Ireland Plant Health Label (NIPHL)

Use this if you are moving certain plants and seeds to Northern Ireland without a phytosanitary certificate.

You must follow the scheme requirements (opens in a new tab).

Follow the guidance: Move plants and seeds from Great Britain to Northern Ireland using NI plant health labels (opens in a new tab).

UK Carrier Scheme (UKC)

Use this if you are moving consumer parcels from Great Britain to Northern Ireland avoiding EU duty and customs declarations.

You must meet eligibility criteria (opens in a new tab).

Use Internal Market Movement Information for business to business parcels or consignments over the weight limit.

Check if your goods can use simplified processes for internal market movement

Only Standard and Category 2 goods can move using simplified processes. You must check the category of the goods to see if they are eligible.

Goods fall into three categories:

Standard goods – goods that do not need documentary checks and do not require licences. Excise goods are not included
Category 2 goods – goods that need special health, licensing or environmental checks. This includes excise goods and goods moved under NIPHL scheme
Category 1 goods – goods that are banned or restricted, or are subject to trade defence measures such as quotas, safeguards or anti dumping duties

Category 1 goods cannot be moved under the simplified processes.

Find further information on goods categorisation on government guidance:

How TSS supports the simplified processes for Internal Market Movements

TSS provides a range of functions to help traders, hauliers and intermediaries use the simplified processes for Internal Market Movements effectively.

Company profile

You can use your TSS company profile to:

upload and maintain authorisations, such as UKIMS or NIRMS - these automatically populate into the Internal Market Movement Information
manage your UKIMS and Trader Goods Profile (TGP) permissions
authorise hauliers or intermediaries to submit an Internal Market Movement Information on your behalf
allow hauliers to activate GMR automation and generate GMRs directly from TSS without using GVMS

Auto-population of IMMI information

TSS auto-populates parts of the IMMI to speed up completion. This includes:

UKIMS and NIRMS authorisation details (if active)
several data fields needed for the IMMI

Trader Goods Profile (TGP) access

TSS is integrated with HMRC’s Trader Goods Profile service. This lets you:

use your TGP entries to complete parts of the Internal Market Movement Information
add new entries to your TGP directly in TSS without visiting the Government Gateway

Considerations for preparing to use the simplified processes for Internal Market Movements

Before the goods move, all parties must understand their roles and responsibilities. You should agree:

the sale and delivery terms
who is responsible for the movement
who holds the UKIMS authorisation
who has permission to use the authorisation
who will complete the Internal Market Movement Information in TSS
which EORI will be used (it must be the EORI linked to the UKIMS-authorised party)

You must also make sure:

the correct EORI is given to the carrier or haulier submitting the entry summary declaration
the carrier or haulier understands they are responsible for the entry summary declaration
the UKIMS-authorised party understands they are responsible for the Internal Market Movement Information

If you are an agent or intermediary with UKIMS authorisation, you could use the simplified processes. You must accept responsibility for the information submitted and for meeting all legal obligations.

Actions for traders

To move goods using the simplified processes in TSS, you must:

upload your UKIMS authorisation details to your TSS company profile
grant permission to your haulier or intermediary to use your UKIMS authorisation
ensure your haulier or intermediary has permission to complete the Internal Market Movement Information in TSS (they will not be able to submit it without this)
grant permission to your haulier or intermediary to use your Trader Goods Profile (TGP) in TSS, if you want them to use it when completing the Internal Market Movement Information
keep your TGP up to date with accurate information about the goods you move, if you are registered for the service

Actions for hauliers and intermediaries

Hauliers moving goods using the simplified processes in TSS must:

check with the Importer of Record whether the consignment should move using the simplified processes
obtain the correct EORI linked to the trader’s UKIMS authorisation
ensure you have permission to use the trader’s UKIMS authorisation when submitting the Internal Market Movement Information
check whether you have permission to use the trader’s Trader Goods Profile (TGP), if the trader wants you to use it when completing the Internal Market Movement Information

Taking these steps will help you submit the Entry Summary Declaration (ENS) and the Internal Market Movement Information as a single submission in TSS if you have agreed this with the importer.

If you do not have the information needed to submit the Internal Market Movement Information before the goods move, you can still use the TSS Simplified Customs Declarations Process (SCDP) (opens in a new tab). The trader can then decide whether to convert the Supplementary Declaration to an Internal Market Movement Information if they meet the eligibility requirements.

Hauliers moving mixed consignments

Hauliers can move mixed consignments in the same vehicle. This can include:

goods for the UK Internal Market, declared using the Internal Market Movement Information
'at risk' goods declared through the TSS Simplified Customs Declaration Process (SCDP) or a standard declaration

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