The Windsor Framework will come into effect from 31st March 2025. This includes details about the requirements that will replace the current requirements for sending parcels from Great Britain (England, Scotland and Wales), to Northern Ireland.
The regulations for sending goods from Great Britain to Northern Ireland will change. Customers sending goods must provide additional data depending on whether the parcel is a Business to Consumer (B2C), Consumer to Consumer (C2C), Consumer to Business (C2B) or Business to Business (B2B).
The government has confirmed that businesses should be fully prepared for the new arrangements under the Windsor Framework for parcels and freight movements by 31st March 2025.
The UK Internal Market Scheme (UKIMS)
UKIMS was introduced under the Windsor Framework to streamline and simplify the movement of goods from GB to NI. Its primary objective is to minimise regulatory burdens and reduce trade friction within the UK’s internal market while upholding Northern Ireland’s obligations under the EU Single Market.
The UK Internal Market Scheme (UKIMS) enables eligible goods moving from a business in Great Britain to a business in Northern Ireland that are for sale to, or final use by, end consumers located in the UK to move without the need for a full international customs declaration and without incurring duty.
This means goods moving from Great Britain into Northern Ireland will:
- not be subject to the same processes that apply to other goods entering Northern Ireland
- only need to submit Internal Market Movement Information, a simplified dataset, based on commercial information removing the requirement for a full declaration.
You can declare your goods as ‘not at risk’ if they are brought into Northern Ireland for sale or final use by end consumers in Northern Ireland or Great Britain.
Classification of Goods: "At Risk" vs "Not At Risk"
Under the Windsor Framework, goods traded between GB and NI are classified as either "at risk" or "not at risk" of entering the EU Single Market. This distinction determines whether EU tariffs and Customs controls apply.
Not At-Risk Goods
Goods classified as "not at risk" are intended to remain within Northern Ireland and not enter the EU Single Market. These goods benefit from:
- Exemption from EU tariffs and Customs checks.
- Simplified Customs procedures.
- Reduced or zero tariffs, provided specific eligibility requirements are met.
To qualify, traders must:
- Demonstrate that the goods are for sale or use exclusively within Northern Ireland.
- Register under UKIMS, which will grant access to the "Green Lane" (available from 31 March 2025) for expedited Customs processes.
- Goods subject to EU Trade Defence Measures such as anti-dumping duties can never be classed as “Not at Risk.”
At-Risk Goods
Goods classified as "at risk" could potentially move into the EU Single Market from Northern Ireland. This classification entails:
- Subjecting goods to EU Customs duties, tariffs, and regulatory checks.
- Completing Customs declarations and adhering to EU regulatory standards.
- The "at risk" classification applies to goods likely to be distributed, sold, or moved to EU destinations, ensuring they meet EU compliance requirements.
To join the UK Internal Market Scheme, you’ll need to apply online to get authorised. Once you’re authorised, you’ll be able to move your goods as ‘not at risk’ if they are brought into Northern Ireland for sale or final use by end consumers in the UK.
UKIMS authorisation gives you access to the simplified processes for Internal Market Movements.
How to move goods, in parcels or large letters, between Great Britain (England, Scotland and Wales) and Northern Ireland.
The simplified processes for moving goods from Great Britain (England, Scotland and Wales) into Northern Ireland will be introduced when the full Windsor Framework is implemented. The new procedures are called the Simplified Processes for Internal Market Movements (SPIMM).
View guidance for -
- Sending parcels between Great Britain and Northern Ireland under the Windsor Framework
- How to move parcels from Great Britain to Northern Ireland for parcel carriers
- Data requirements for parcel carriers who move consumer parcels from Great Britain to Northern Ireland
- How to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland
You must have a UKIMS authorisation before goods are moved to Northern Ireland using these simplified processes.
All B2B parcels will require information to be submitted onto the Customs Declaration Service (CDS). Your parcel carrier may submit this as part of their door-to-door service. This means that you will have to provide some additional information to your parcel carrier, and in certain cases you may need to pay duty (such as goods destined for the EU), which you can reclaim if the goods stay in Northern Ireland. You should check with your parcel carrier to understand their processes.
There is a full government factsheet here for B2B parcels, along with the statutory guidance for businesses sending parcels to Northern Ireland, how to apply for authorisation for UKIMS and the requirements you will need to meet.
If you are responsible for moving business to consumer, consumer to business, or consumer to consumer parcels from Great Britain to Northern Ireland, check if you can apply for the UK Carrier Scheme.
Open Consultation
There is also an Open Consultation on the UK Internal Market Act 2020 which closes at 11:59pm on 3rd April 2025
The consultation is seeking views on
- the trade in goods across the UK under Part 1 of the Act
- the provision of services across the UK under Part 2 of the Act
- the processes for making exclusions for goods and services from Parts 1 and 2 of the Act
- the recognition of professional qualifications under Part 3 of the Act
- the role of the Office for the Internal Market in providing independent monitoring and advice under Part 4 of the Act