In the application form, you will be asked if you are applying as a trader that is established or has a fixed place of business in NI. You will need to meet the relevant criteria set out in the GOV.UK guidance.
If you do not meet the criteria to apply as a business that is established or has a fixed place of business in NI, you may instead apply as a business that is established in parts of the UK other than NI. In this case, you will need to have an indirect customs representative in NI to meet the scheme’s establishment criteria.
If you are registered with the Trader Support Service (TSS), you can use the TSS as your indirect customs representative for goods movements into NI.
If you indicate that you use the TSS as your indirect customs representative, you will be prompted to enter your TSS customer account number.