We have heard alot recently regarding "At Risk" goods in a post brexit world. But what does At Risk actually mean to Traders invloved with GB to NI trade?
Goods moved from Great Britain to Northern Ireland will be subject to new declarations and may be subject to rebate able duties if ‘at risk’. Tariffs may need to be paid on goods deemed 'at risk' of moving to Ireland and the EU.
When you move goods into Northern Ireland from a country outside of the EU (including Great Britain), you may be liable to pay customs duty on those goods.
Moving goods from GB to NI
There is no duty payable on goods moving into NI from GB where:
You claim a waiver if you are within your de minimis State Aid allowance.
Your goods are not ‘at risk’;
The term stated above as 'at risk' applies to goods that enter Northern Ireland and for which there is a genuine and substantial risk that they may later enter Republic of Ireland or more broadly, the European Union.
Goods that fall under this category will require payment of duties on import to Northern Ireland. If they remain in Northern Ireland, the declarer may apply for a rebate on the duty paid.
‘At-risk’ policy is a direct outcome of the NI Protocol. Its objective is to ensure that EU duties are only paid on goods that enter NI and then go beyond NI into the EU
‘At-risk’: applies to goods that enter the EU or where there is uncertainty or genuine risk of onward movement to the EU
‘Not at-risk’: applies to goods that will be for sale to, or final use by, end-consumers in either the UK (for GB-NI movements) or in NI (for RoW-NI movements).
GB-NI
Not ‘at risk’
• Goods where the EU tariff is zero.
Can be declared not ‘at risk’
• Goods that are being moved for sale to end consumers (e.g. retailer) in the UK
• Goods that are for own-business use
‘At risk’
• Goods which are subject to processing, though there are some exemptions1
• Goods which are for onward movement into the EU.
In order to declare goods as ‘not at-risk’, you must:
Be authorised under the UK Trader Scheme (UKTS); and
Hold evidence that goods entered Northern Ireland for the purpose of either:
• sale to consumers in Northern Ireland (for example, a sale in a retail store)
• business use in Northern Ireland (for example, a business purchasing stationary, or a farmer purchasing a tractor, for their own use)
If you are moving goods into Northern Ireland from Great Britain, then subject to being UKTS authorised and holding supporting evidence, you may also declare goods not ‘at risk’ when they are entering Northern Ireland for the purpose of sale to consumers or business use in Great Britain.
If you don’t hold the required evidence to support a declaration for the above purposes then you will not be able to declare your goods not ‘at risk’. So for instance this can be invoices showing a direct sale to a company within Northern Ireland.
Traders can register for the UK Trader Scheme which will allow Traders the ability to confirm their goods will not be entering the EU after import into Northern Ireland. As you stated you are returning empty bottles back to Northern Ireland it would be important to do this, so no duties are incurred. Once you have registered you will automatically be authorised to state your goods are not at risk, but you must keep evidence to validate this claim.
The “At Risk” goods as stated refers to GB goods that could enter the EU, as Northern Ireland will remain in the Single Market. So, if the duty rate is 3.5% and the goods are deemed at risk, then 3.5% duty will need to paid upon submission of the Supplementary Declaration.
But if the goods are used in Northern Ireland the repayment process can be used with evidence to support your duty reclaim.
For you as the Trader, you can register your goods to At Risk status by using the UK Trader Scheme.
It is critical that you as the Trader understand your commercial teams being used, and what Inco Terms have been agreed.As this will determine who is responsible for the import customs formalities, and as such who would be paying the duties and taxes that might be liable upon importation which can include that of At Risk goods.
Traders must be alert to such schemes so to ensure they don't become fowl of incurring costs.
Comments