Following the initial HMRC announcement related to numerous CDS updates, it has been brought to our attention that an additional error has been identified with the guidance for AI Code NIQUO in appendix 4B National.
As a response, HMRC has issued a correct guidance to mitigate the issue. Please see the instructions below:
| AI Statement Code to be declared | Description and Usage of Code | Details to be entered on the declaration or clearance request | Import/ Export/ Both |
| NIQUO | Used to declare applicable goods subject to Tariff Rate Quotas into Northern Ireland without being subject to safeguard charges where relevant quotas are open • a UK Quota to be claimed on goods imported into NI from RoW or • GB- NI movements to count towards EU-UK quotas where EU trade defence measures are in place (for example, movements of steel that would otherwise attract additional duties) | For RoW-NI movements, enter the relevant EU Quota Order Number and the word ‘QUOTA’. DE 8/1 must also be completed with the UK Quota Order Number and DE 2/2 with codes NIQUO and NIIMP For GB-NI movements, DE 2/2 must contain NIDOM and NIQUO. Enter the EU Quota Order Number in the free text box of DE 2/2 and the word QUOTA. DE 8/1 must be left blank | Import |
For further background information, please see the initial announcement below:
