Following the guidance issued in September 2024, there has been extensive preparatory work undertaken for the new arrangements for the movement of goods from Great Britain to Northern Ireland (GB to NI) by parcels or freight set out in the Windsor Framework.
As a result, and subject to the relevant procedures, the new arrangements as set out in the Windsor Framework are planned to take effect from 1 May 2025.
For business-to-business (B2B) parcel movements, there are new processes that you will have to follow to ensure goods continue to move quickly and smoothly. For existing freight movements, new simplified processes are being introduced which you may wish to take advantage of.
Key information about these arrangements and actions you may need to take are found 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 freight and/or parcel 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 for UKIMS on GOV.UK straight away.
You might find it useful to consider these tips before applying for UKIMS:
- if you don’t hold one already, you will need to apply for a GB Economic Operators Registration and Identification (EORI) and/or XI EORI number before you apply to UKIMS – you can apply for an EORI number on GOV.UK
- if you aren’t established or don’t have a fixed place of business in NI, you will need to use an indirect representative, such as the free to use Trader Support Service (TSS) or your parcel carrier, when moving goods into NI
- you will need to demonstrate in the application how you will keep records showing that the goods are 'not at risk' under UKIMS for goods moving from GB to NI – this means that the goods are for sale to, or final use by, end consumers located in the UK
Pre-lodge your movement information
From 24 April 2025 you can pre-lodge:
- the IMMI on the Customs Declaration Service (CDS) for movements taking place on or after 1 May 2025
- goods movement references (GMRs) for IMMI movements using the relevant Movement Reference Numbers (MRNs) on the Goods Vehicle Movement Service (GVMS)
Sharing information with your supply chain for goods moving to Northern Ireland
To keep your goods moving smoothly from 1 May 2025, you will need to provide information about your movement to the business receiving the goods or those physically moving the goods, such as your parcel carrier.
The information you will need to share will depend on whether the goods movement is B2B or business-to-consumer (B2C).
It is essential that you discuss with the business receiving your goods or those moving the goods, how and when they would like to receive this information.
B2B goods
If you send goods to a business in NI by parcels or freight, the information required by your customer and those moving the goods will depend on their commercial processes and whether the goods are eligible to move under the UKIMS.
To move goods under UKIMS:
- the party acting as the importer of record (usually the sender or receiver) will need to be UKIMS authorised
- you will need your customer to confirm whether the goods are for sale to, or final use by, end consumers located in the UK
B2B goods authorised under UKIMS
If the goods are eligible under UKIMS, the information you provide will be similar to what you provided prior to the new arrangements coming into effect. You will also need to provide the UKIMS and (EORI numbers associated with the movement.
The information you will need to supply will usually include:
- your business name, address and EORI number
- name and address of recipient in NI
- UKIMS authorisation number (usually sender or recipient’s) and associated EORI number
- total value of the goods
- total weight of goods
- description of goods at item level, or commodity code at the appropriate level
- country of origin
B2B goods not authorised under UKIMS
If you or your customer are not authorised under UKIMS, or the goods are not eligible, your customer and those moving the goods may ask for additional information, and the importer of record depending on incoterm may have to pay the applicable rate of duty after any waivers or reliefs. More information on ways to relieve duties is available on GOV.UK.
The information you will need to supply will usually include:
- your business name, address and EORI
- name and address of recipient in NI
- total customs value of the goods
- incoterms
- total weight of the goods
- description of goods at item level
- 10-digit commodity code at item level
- country of origin
B2C goods
You can send goods to a consumer in Northern Ireland without registering for any customs scheme, including the UKIMS, if the goods weigh up to:
- 100kg for a single item parcel
- 31.5kg for a parcel containing multiple items
Your carrier will collect standard commercial information as they did prior to the new arrangements coming into effect.
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 goods
- total weight of goods
- description goods at item level
If your parcels are outside the weight limits, they will follow the B2B process described above.
Freight movements – additional information
In addition to the simplified processes for Internal Market Movements and IMMI, if you move freight goods you can take advantage of other Windsor Framework arrangements which may support your business’ GB to NI trade. These include:
1. Accessing your Trader Goods Profile (TGP) and categorising your goods
The TGP is an online service that stores information about goods you commonly move from GB to NI. Once set up, your unique TGP will help you save time when the new processes come into effect as you can use it to complete certain IMMI data fields on the software you use to manage GB to NI movements.
It’s recommended that you sign in to your TGP, which is already available on GOV.UK, to ensure your goods are accurately categorised.
2. Consider applying to use the UKIMS Entry in Declarant’s Records (UKIMS-EIDR) process
The EIDR process means traders do not need to submit all information about a goods movement before those goods are moved. Instead, information about the movement of goods is stored in their own records. After the goods have been moved you can use the IMMI to complete the process.
To apply for UKIMS-EIDR, you must be established in NI and hold an XI EORI. If you already have Simplified Customs Declaration Process EIDR (SCDP-EIDR) or use the Trader Support Service as your representative, you do not need to apply for UKIMS-EIDR.
UKIMS-authorised traders can apply on GOV.UK now to use the new UKIMS-EIDR process to move goods when the new arrangements come into effect.
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 TGP and IMMI
Further support
For support with freight movements, please contact the TSS team, or you can call the HMRC 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.