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.

Latest Developments: New arrangements are planned to take effect from 1st 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, 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

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.

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 Economic Operators Registration and Identification (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.

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 Goods 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.

Previously

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:

  • 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: