Companies can now apply to register for the new UK Trader Scheme (via the link below) in terms of moving goods across from GB to NI from 1 January 2021. This is an important part of the process of being able to move goods from GB to NI tariff free under the Protocol on Ireland/Northern Ireland which comes into effect on that date. 

Applying for UKTS authorisation will mean you can self-certify that your goods are not at risk of entering the EU Single Market (through ROI) and therefore exempt companies from the tariff and rebate scheme which only 2% of goods will fall into. This will allow tariff-free goods movements between GB and NI. If you don't sign up to the scheme you could be liable for tariff duties from 1 January unless you obtain a waiver.

Traders who register prior to 31 December will be granted a provisional authorisation to take goods from GB-NI tariff free for a period of up to four months whilst HMRC processes their applications.

Customs, safety and security declarations will still be required from 1 January. Make sure you have signed up to register interest with TSS, who will also advise on UKTS -