The final implementation of a new set of processes under the Windsor Framework is set for 1 May, the government has announced.
The Windsor Framework establishes new set of trading arrangements, and applies to goods sent by both parcel and freight between Great Britain and Northern Ireland.
The Joint Customs Consultative Committee (JCCC) has said that:
“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 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.”
UK Internal Market Scheme
Companies moving goods between Great Britain and Northern Ireland are being encouraged to sign up to the UK Internal Market Scheme (UKIMS) as soon as possible.
UKIMS allows traders to declare their goods ‘not at risk’ when brought into Northern Ireland from Great Britain, for sale or final use by end consumers in Northern Ireland.
Goods moving under UKIMS enjoy simplified procedures and only need to submit Internal Market Movement Information – a simplified dataset – based on commercial information, removing the requirement for a full declaration.
The general requirement for approval for UKIMS is that businesses must demonstrate they meet a compliance standard, and maintain that the goods have been fulfilled and are ‘not at risk’ of entering the EU.
Parcels
The changes also affects companies and individuals sending parcels between Great Britain and Northern Ireland.
A new trusted trade scheme has been set up - UK Carrier Scheme – to allow carriers to move parcels between GB and NI without submitting certain customs documents, subject to certain conditions.
According to the latest government guidance:
“Businesses or consumers in Great Britain sending a parcel by direct transport to an individual residing in Northern Ireland for personal use, or a consumer in Great Britain returning goods to a business in Northern Ireland will need to supply their parcel carrier with information”
Background
The Windsor Framework, agreed to by former prime minister Rishi Sunak and European Commission president Ursula von der Leyen in February 2023, was brought in to amend the Northern Ireland Protocol, and is part of the UK’s post-Brexit trading system.
In December last year, members of the Northern Irish assembly voted to extend the trading arrangements in the region for another four years.
The agreement was initially made to a avoid a ‘hard border’ on the Irish sea and protect the free flow of trade between Northern Ireland and Ireland.
Guidance
To help businesses understand more, HMRC has published additional guidance.
This guidance includes FAQs, step-by-step guidance and practical tools, such as a freight movement checklist.
Additionally, Chartered Institute business members can consult the business helpline if they need additional support.
