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.

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 ar risk" goods:

• will not be charged duty if entering Northern Ireland from free circulation in Great Britain (England, Scotland and Wales).
• will be charged UK duty if entering Northern Ireland from outside the EU and the UK.
• will be charged UK duty if entering Northern Ireland from Great Britain and the goods were not in free circulation in Great Britain.

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:

• not be subject the same processes that apply to other goods entering Northern Ireland.
• only need to submit a simplified dataset, based on commercial information.

‘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:

• Moving goods from Great Britain to Northern Ireland - general.
• Moving goods from Great Britain to Northern Ireland - sanitary and phytosanitary products.
• Supply of goods - medicines.
• Subsidy control.