If your business moves goods from Great Britain to Northern Ireland (GB to NI) by parcels or freight – Windsor Framework update

Traders need to be aware of new arrangements under the Windsor Framework, an agreement between the United Kingdom and European Union. Subject to the relevant procedures, the new arrangements are planned to take effect from 1‌‌‌‌‌‌ May‌‌‌‌‌‌ 2025. For business-to-business (B2B) parcel movements, there are new processes that you will need to follow to ensure goods continue to move quickly and smoothly. For existing freight movements, we are introducing new simplified processes which traders may wish to take advantage of. We have set out key information about these arrangements and actions you may need to take below. You can read more detailed guidance and access additional Windsor Framework resources on GOV‌‌‌.UK.

Apply for UK Internal Market Scheme (UKIMS) authorisation now

UKIMS allows businesses to move eligible goods from a business in GB to a business in NI without the need for a full customs declaration and without incurring duty. To move goods under UKIMS, the party acting as the importer of record must be authorised under the scheme. You should apply for UKIMS if:

• you make B2B parcel movements from GB to NI and want to ensure that no customs duty is charged for eligible movements – this is not required for business-to-consumer (B2C) parcel movements • you make freight movements from GB to NI and want to benefit from the simplified processes for Internal Market Movements – this means you can use the Internal Market Movement Information (IMMI) to provide less information for eligible goods, while ensuring no customs duty is charged

The process of authorisation may take several weeks so you should apply straight away to ensure you are ready for the new arrangements. You can apply for UKIMS on GOV‌‌‌.UK.

Parcel movements – information you need to provide to your parcel carrier

To keep your goods moving smoothly, it is important that you understand whether your customers are businesses or consumers. You must also supply the necessary information to your parcel carrier. Detailed guidance about sending parcels to and from Northern Ireland under the Windsor Framework is available on GOV‌‌‌.UK.

B2C parcel movements

If you are a business in GB sending a parcel to a consumer in NI, your parcel carrier will collect standard commercial information on the parcel as they do now. The information you will need to supply will usually include:

• name and address of GB sender • name and address of recipient in NI • total value of parcel • total weight of parcel • description of goods at item level

Traders do not need to register for any customs scheme (including UKIMS) to send parcels to consumers in NI.

B2B parcel movements

If you are sending a parcel from a business in GB to a business in NI, the parcel carrier you use to move your goods will require the necessary information to ensure your goods move quickly and smoothly. The type of information they will require will depend on their commercial processes and whether the business sending or receiving the parcel is a UKIMS authorised business and whether the goods are eligible to move under that scheme. If the goods are eligible to move under UKIMS, the information you will need to provide will be similar to what you provide now, as well as the authorised UKIMS and Economic Operators Registration and Identification (EORI) numbers associated with the movement. The information you will need to supply will usually include:

• name, address and EORI number of GB sender • name and address of recipient in NI • UKIMS authorisation number (sender or recipient’s) and associated EORI number • total value of parcel • total weight of parcel • description of goods at item level • country of origin

You should discuss with your parcel carrier the information they require and how they would like to be told this information. If your parcel is not eligible to move under UKIMS, then you will be asked to provide additional information, and you may have to pay the applicable rate of duty after any claims of preference or reliefs. More information on ways to relieve duties is available on GOV‌‌‌.UK. The information you will need to supply will usually include:

• name, address and EORI number of GB sender • name, address and EORI number of recipient in NI • total value of parcel • incoterms • total weight of parcel • description of goods at item level • 10-digit commodity code at item level • country of origin

Trader Support Service (TSS)

The TSS can help you prepare for the new arrangements for freight and will continue to support customers when the new arrangements come into effect. The service is free to use and:

• offers comprehensive advice and training about the changes to the way your goods move under the Windsor Framework • can help you to complete the new processes for GB to NI movements through the TSS portal, including the new Trader Group Profile and IMMI

Further support

For support with freight movements, please contact the TSS team, or you can call our Customs and International Trade helpline on‌‌‌ 0300‌‌‌ 322‌‌‌ 9434‌‌‌ (textphone 0300‌‌‌ 200‌‌‌ 3719). For support with parcels movements, please contact your parcel carrier or fast parcel operator. Yours faithfully HM Revenue and Customs