Declare mixed at-risk and not-at-risk goods
Declare the not-at-risk quantity separately from the at-risk remainder, even where both belong to the same product line. For a UK Internal Market Scheme claim, give your broker the authorisation number and its linked registration identifier. Cambridge China Bridge can help organise the factory packing information.
Split the quantities into declaration lines
HMRC says that when only part of a single goods item is not at risk, that quantity must be submitted as a separate declaration line. The at-risk remainder must have its own line. This guide concerns mixed quantities on a customs declaration for goods entering Northern Ireland.
Prepare a split schedule showing the product description, quantity, intended destination and risk status for each portion. Ask the factory to identify the corresponding cartons or batches on the packing list. Read importing directly into Northern Ireland for the wider shipment context.
Match the identifiers to the authorisation
When using UK Internal Market Scheme authorisation, HMRC requires the GB or XI Economic Operators Registration and Identification number linked to that authorisation. You can use the authorisation only for goods moved on or after its authorisation date.
Send the broker the authorisation confirmation and ask them to check the authorisation number, linked identifier and movement date together. Ask them to confirm that the details belong to the intended authorisation holder before preparing the declaration.
Give the broker a written line-by-line brief
HMRC requires you to tell your intermediary which goods are intended to be not at risk, whether you are authorised under the UK Internal Market Scheme, your authorisation number and the registration identifier linked to it.
Attach your split schedule and ask the broker to confirm the declaration treatment of each portion in writing. State which quantity is being claimed under the authorisation. HMRC says no code is necessary for the separate at-risk remainder in its split-line instruction; ask the broker to check all other applicable declaration fields. Use written customs-agent authorisation to prepare the separate appointment document.
Check the draft and keep the supporting file
Before submission, compare the draft declaration with the split schedule, invoice and packing list. Check that the quantities reconcile, the intended portions remain separate and the authorisation details match your confirmation. Use checking your broker’s declaration for the broader review.
HMRC requires supporting evidence for each consignment moved as not at risk under the UK Internal Market Scheme. Keep your split schedule alongside the evidence supporting the claimed destination and use. Ask the broker for the submitted declaration and record any changes made after your draft review.
Frequently asked questions
Can the same product have different risk statuses?
Yes. HMRC expressly allows a proportion of a single goods item to be not at risk, but requires that portion and the at-risk remainder to be separate declaration lines.
Which registration number should I give my broker?
For a UK Internal Market Scheme claim, give the GB or XI registration identifier linked to your authorisation, together with the authorisation number.
Does the at-risk line need a not-at-risk code?
HMRC says no code is necessary for the at-risk remainder in its split-line instruction. Ask your broker to check the other applicable declaration fields.
What should I send the broker before submission?
Send the quantity split, intended destinations, invoice, packing list and authorisation details. Request a draft showing the separate lines so you can reconcile it before submission.