UKIMS: what records prove goods were not at risk?
Keep a traceable file for each UKIMS consignment, connecting its movement record to stock, sales and delivery or installation evidence. Retain supporting evidence for 5 years, accessible at a UK address HMRC can visit. Use this practical filing approach when sourcing through Cambridge China Bridge.
Start with the consignment and its route
HMRC requires supporting evidence for each consignment moved into Northern Ireland as ‘not at risk’ under UKIMS. Create a consignment index containing the movement reference, supplier order, goods description, quantities, arrival record and intended destination. Record who checked the supporting documents and where they are stored.
Keep the route visible. HMRC states that, for goods entering Northern Ireland from outside both the UK and EU, the end consumers must be in Northern Ireland. Read Northern Ireland versus Great Britain imports for the wider route question; this guide focuses on documenting the goods’ journey.
Connect movement records to commercial records
HMRC requires movement records to be integrated into your accounting system or, if held separately, cross-checkable against purchases, sales and stock records. A practical approach is to carry the consignment reference into warehouse receipts and stock allocations, then record which sales orders draw from that stock.
For split deliveries, record the quantity allocated to each customer and the balance still held. Explain product-code changes, repacking and returns rather than leaving unexplained differences. Use factory-to-customer batch traceability to organise product identity alongside the movement reference.
Build evidence around the actual destination
For a sale, assemble the customer order, invoice and delivery acknowledgement with the delivery address. For installation, add the site address, installed goods or serial references, completion record and customer acceptance. These are practical file-building suggestions: make it possible to identify the goods and follow their journey without relying on someone’s memory.
If your customer resells the goods, ask how they will establish the eventual destination and what records they can share. Record the scope and date of any customer confirmation. Treat a general assurance as a prompt for further checks where it does not identify the goods, intended use or destination.
Resolve gaps before treating the file as complete
Reconcile the movement quantity against deliveries, installed goods, remaining stock and recorded returns or losses. Keep unsold stock visible as stock; do not describe it as a completed sale. Flag missing delivery acknowledgements, conflicting addresses and unexplained stock movements for the person responsible for the consignment review.
Keep a dated note of each discrepancy, the documents requested and the resolution. If the movement record itself appears wrong, use checking and correcting an import declaration. A tidy folder cannot resolve a contradiction between the declared movement and what happened to the goods.
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Keep the evidence accessible for five years
HMRC says supporting evidence must be kept for 5 years and be accessible at an address in the UK that it can visit. Make the consignment index point to retained documents, rather than temporary carrier links or a supplier’s account that you may later lose access to.
Assign a records owner, save readable copies and keep backups. Test retrieval by asking a colleague to follow a consignment from arrival to its recorded destination without help from the original buyer. Before changing warehouse, broker or accounting software, export the records and preserve their links.
Frequently asked questions
Is a sales invoice enough to prove not-at-risk status?
Check whether it identifies the relevant goods and destination. Link it to the movement, stock allocation and delivery or installation evidence so the file explains what happened to that consignment.
How do I record a consignment split between customers?
Keep the original movement reference and map each stock allocation to its customer order and delivery evidence. Reconcile the allocations with the stock still held and any returns or losses.
What should I keep for installed goods?
Build a file with the order, site address, goods or serial references, installation completion record and customer acceptance. Connect these documents to the original consignment.
How long must I keep UKIMS evidence?
Keep supporting evidence for 5 years, accessible at an address in the UK that HMRC can visit. Save retained copies rather than relying on expiring document links.