UK Internal Trade: Northern Ireland
The question
To ask the Chancellor of the Exchequer, with reference to the UK Internal Market System, how many unclosed supplementary declarations were there on 1 October 2025.
Answered by Dan Tomlinson
There are several facilitations available to businesses moving goods within the UK Internal Market System. Businesses can choose to make use of Simplified Customs Declaration Processes (SCDP), such as the Entry in Declarants Records (EIDR) process when moving goods into Northern Ireland. This allows businesses to have up until the 10th calendar day of the month following the goods entering Northern Ireland to submit a supplementary declaration. HMRC cannot provide the number of unclosed supplementary declarations as HMRC does not have direct access to all traders’ records that make use of EIDR. HMRC continues to support businesses to comply with their legal obligations.
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