As you may be aware, the Windsor Framework establishes a new set of arrangements for the movement of parcels and freight from Great Britain (GB) to Northern Ireland (NI), applicable to both business-to-business (B2B) and business-to-consumer (B2C) consignments.
Following guidance issued in September 2024 and extensive preparatory work, these new arrangements are expected to come into force from 1 May 2025, subject to the completion of the relevant legislative procedures.
What This Means for Movements
The updated processes are designed to simplify the movement of eligible goods from GB to NI that are not at risk of entering the EU. Traders using the new Internal Market Movement Information (IMMI) system will be able to provide reduced data for qualifying movements, while ensuring no customs duty is charged.
Guidance: Internal Market Movements from Great Britain to Northern Ireland
These simplified procedures will only apply where specific conditions are met, including UK Internal Market Scheme (UKIMS) authorisation.
How to Prepare for the New Parcel Arrangements
To benefit from the new parcel arrangements, traders should act now to ensure they are prepared ahead of May 2025:
1. Apply for UKIMS Authorisation
To use the simplified parcel processes, either the sending or receiving business must be authorised under UKIMS. As this process can take several weeks, early application is strongly advised.
Guidance: Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland
2. Use the Trader Goods Profile (TGP)
UKIMS-authorised businesses can access the Trader Goods Profile, an online tool that stores data on frequently moved goods. This will enable traders to pre-populate certain IMMI data fields when the new parcel arrangements go live.
Guidance: Manage your Trader Goods Profile
3. Consider UKIMS Entry in Declarant’s Records (UKIMS-EIDR)
For qualifying traders established in NI and holding an XI EORI number, UKIMS-EIDR offers a further simplification. This allows traders to store movement details in their records and complete IMMI requirements after dispatch. Businesses already using SCDP-EIDR or TSS as a representative do not need to reapply.
Guidance: Apply to make an entry declaration in your records under the UK Internal Market Scheme
4. Ensure your Hauliers have all the required information
To support the smooth implementation of the Windsor Framework, HMRC has issued the below communication for traders who send goods from Great Britain to Northern Ireland, highlighting the key information which hauliers will need to be provided under the new arrangements.
Guidance: Key information you need to provide to your haulier
New HMRC FAQ Document Available
To help stakeholders navigate these changes, HMRC’s NI Customs team has published a helpful FAQ document covering frequently asked questions about the new parcel arrangements.
These questions have been raised by stakeholders across the trading community and offer valuable insight for businesses preparing for implementation.
📩 For any additional queries, HMRC’s NI stakeholder engagement team can be contacted at:
📧 nistakeholderengagementteam@hmrc.gov.uk
Additional Support and Guidance
Trader Support Service (TSS)
The TSS remains available to help businesses prepare for the new processes. Support includes:
Training, education, and webinars
Step-by-step assistance with IMMI, TGP, and EIDR processes
Use of the TSS portal for completing movements
Guidance: Sign up for the Trader Support Service
Parcel-Specific Scenarios
B2B Parcels: To benefit from simplified arrangements and avoid duty, one party (sender or recipient) must be UKIMS-authorised. Parcels not moved under UKIMS may be subject to additional processes and possible customs duty, subject to any waivers or reliefs
B2C Parcels: No customs declaration is required, and no duty is payable. UKIMS authorisation is not needed. Carriers will collect standard consumer information, such as the recipient’s details and a goods description. Traders should liaise with their parcel carrier to confirm specific data and process requirements.
Guidance: Sending parcels between Great Britain and Northern Ireland under the Windsor Framework
Collaboration Across the Supply Chain
Providing accurate and timely data to your haulier or parcel carrier will be essential to ensure smooth parcel movements from GB to NI. We recommend that traders engage early with partners in their supply chain to clarify responsibilities and confirm readiness for the new arrangements.
Further Information and Resources
More information is available on GOV.UK to help businesses understand and prepare for the new arrangements:
🔗 Windsor Framework Resource Page
Please don’t hesitate to get in touch for further guidance or support.