25 January 2021 
Andrea Marshall, Tax Specialist
HMRC have added further narrative on ‘At risk’ and ‘not at risk’ goods within Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol
The new section reads as follows:
The Northern Ireland Protocol (NIP) maintains regulatory standards on the island of Ireland, that means licensing requirements, restricted and prohibited goods etc remain as they are today.
For the purposes of customs duty requirements all goods will be declared ‘at risk’ or not ‘at risk’ of entering the EU market.
For imports from GB, EU customs duty will be applied to ‘at risk’ goods and no customs duty will apply if the goods are not ‘at risk’.
For imports from the Rest of the World (RoW), EU customs duty will be applied to ‘at risk’ goods and UK customs duty will apply if the goods are not ‘at risk’.
Traders will be able to declare their goods are not ‘at risk’ using AI statements. The Co-Chairs of the Joint Committee have reached an agreement in principle on the determination of goods not ‘at risk’. Further guidance on this will be published shortly.
