Businesses that supply goods to Northern Ireland without a fixed address in that country can currently be authorised under the UK Trader Scheme (UKTS).
Registration with the UKTS allows a business to forgo paying the EU tariffs on vehicles because the goods are deemed ‘not at risk’.
This easement period is currently only in place until 1 November 2021.
HM Revenues & Customs has informed the BVRLA that this end date is under review and that a form of easement will continue for businesses after this date.
HMRC will be writing to businesses registered on the UKTS to advise them of this update shortly.
