The Windsor Framework is an improvement on protocol but problems remain, at least according to the House of Lords. This Framework modifies the 2019 Northern Ireland Protocol, which kept NI inside the EU's single market for goods. The new deal is designed to reduce the frictions on Great Britain-to-Northern Ireland trade - but does not completely eliminate them.
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, HMRC is introducing new simplified processes which traders may wish to take advantage of.
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
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.
From 24 April 2025 you can pre-lodge:
goods movement references (GMRs) for IMMI movements using the relevant Movement Reference Numbers (MRNs) on the Goods Vehicle Movement Service (GVMS)
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.
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:
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 Economic Operators Registration and Identification (EORI) numbers associated with the movement.
The information you will need to supply will usually include:
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:
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:
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:
If your parcels are outside the weight limits, they will follow the B2B process described above.
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:
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.
Some of its major operational aspects were implemented Sunday, 1st October, 2023. These include the expansion of a trusted trader scheme and a system of green lanes and red lanes for managing the flow of goods at Northern Ireland ports. The most visible change will be 'Not for EU' labelling appearing on some food products in NI shops. This labelling change is due to be rolled out across the rest of the UK next year. For a simple Guide to the Framework see the BBC's "Brexit: What are the Northern Ireland Protocol and Windsor Framework?" For a discussion as to what this means for businesses see the BBC's "Brexit: What does Windsor Framework mean for business?"
To join the UK Internal Market Scheme, you will need to apply online for authorisation. Once you are authorised, you will be able to declare your goods 'not at risk' if they are brought into NI for sale or final use by end consumers in the UK. If you need help with this process you can register with HMRC's Trade Support Service.
Not at risk" goods:
Authorisation will also give you access to the green lane opened on Sunday, 1st October 2023, for goods moving from Great Britain into Northern Ireland. Goods moving through the green lane will:
‘At risk’ goods will be charged the applicable EU duty.
For more details covering the practical application and the timetable for the full implementation of the Windsor Framework see the advice provided by the UK Government website: