Glossary
What is the UK Trader Scheme (UKTS)?
The UK Trader Scheme (UKTS) was an authorisation that let traders moving goods into Northern Ireland declare them ‘not at risk’ of entering the EU, so no EU duty applied. It has since been replaced by the UK Internal Market Scheme (UKIMS). |
What did UKTS actually do?
Goods entering Northern Ireland from Great Britain are treated by default as at risk of moving on into the EU, and charged the EU tariff. UKTS authorisation let approved traders declare goods not at risk where they were for sale to, or final use by, end consumers in the UK — so the UK rate, or no duty, applied instead.
What replaced it
The Windsor Framework introduced the UK Internal Market Scheme, which took over from UKTS and widened eligibility. Existing UKTS holders were transitioned across, and new applicants apply to UKIMS.
Why the old name still matters
- Contracts, internal procedures and older guidance still refer to UKTS by name.
- Anyone relying on a legacy UKTS authorisation number should confirm their UKIMS registration is active.
- The underlying ‘at risk’ test remains the thing that decides which tariff applies.
iCustoms applies the correct at-risk treatment on every Northern Ireland movement you declare. |
