Windsor Framework

Simplified processes

The simplified processes for Internal Market Movements contain a range of facilitations.

The processes are there to ease the process of moving goods from GB to NI.

These optional processes include:

A simplified dataset called Internal Market Movement Information (IMMI)

A Trader Goods Profile (TGP) to support the completion of the Internal Market Movement Information (IMMI)

A new Entry in Declarant’s Records (EIDR) authorisation available to UKIMS authorised traders known as UKIMS-EIDR

GB-NI Parcel Movements

The new arrangements replace the current process for parcels, depending on the sender and recipient.

Under the Windsor Framework, the arrangements for sending parcels from Great Britain (England, Scotland and Wales) to Northern Ireland will depend on whether they are sent to or from a private individual or a business.

There will be a new consumer route, allowing consumer parcels to be sent from friends, family or businesses in Great Britain to Northern Ireland as smoothly as they do now.

There will be weight limits in effect for the consumer route (up to 100kg for a single item or 31.5kg if the consignment is made up of multiple items).

B2B parcels movements will move in line with current B2B freight arrangements. Consumer parcels that do not meet the weight requirements will also have to follow the B2B freight arrangements. B2B parcel movements can avail of the UK Internal Market Scheme process and simplified processes where goods are eligible and meet the pre-requisites for Internal Market movements.

Either the sending or receiving business can be authorised under the UK Internal Market Scheme.

Further information can be found on gov.uk

Future arrangements for moving parcels from Great Britain to Northern Ireland under the Windsor Framework

New terminology explained

Acronym	Term	Meaning	Further information (found on gov.uk)
UKIMS	UK Internal Market Scheme	An authorisation that allows you to declare your goods ‘not at risk’ if they are brought into Northern Ireland for sale or final use by end consumers in Northern Ireland (and Great Britain in the case of movements from Great Britain) and meet all the other criteria to move under UKIMS as set out in the guidance.	Further information
NIRMS	Northern Ireland Retail Movement Scheme	Establishes a new way to move prepacked agri retail goods from Great Britain (England, Scotland and Wales) into Northern Ireland. Goods can move on the basis of a single General Certificate for eligible consignments, supported by a packing list. There will be no requirement for an official veterinarian or plant health inspector to approve the documentation.	Further information
NIPHL	Northern Ireland Plant Health Label Scheme	Growers, farmers and other relevant traders in Great Britain (England, Scotland, and Wales) can move plant products and used agricultural and forest machinery to Northern Ireland. Goods moving under the Scheme will have a NIPHL attached and will not require a Phytosanitary Certificate (PC), provided the goods meet the conditions of the scheme and remain in Northern Ireland.	Further information
SPIMM	Simplified processes for Internal Market Movements	Simplified custom movements available to Traders under the Windsor Framework where goods are moving from GB-NI via direct movement and are “not at risk” of entering the EU.	Further information
IMMI	Internal Market Movement Information	Simplified data set of ordinary commercial information submitted to CDS.	Further information
TGP	Trader Goods Profile	A unique ‘goods profile’ that will enable traders to move goods providing just a simple goods description and remove the need to provide a commodity code for each movement of goods	Further information
DRS	Duty Reimbursement Scheme	If a trader can evidence goods initially declared as “at risk” did not subsequently enter the EU and remained within the UK Internal Market, the trader can apply for repayment or remission of duties paid.	Further information
UKIMS EIDR	UK Internal Market Scheme for Entry Into Declarants Records	An authorisation issued to an individual trader to enter details of movements under SPIMM in their own records at the time of movement. Available for UKIMS authorisation holders if they wish to apply.	Further information

Jargon busting

A three-character code used to identify any supplementary conditions that apply to the intended use of the goods.

Applies to goods that enter NI but may later be sold or consumed within the EU, goods moved into NI for commercial processing and any goods subject to EU trade defence measures.

The process of categorisation looks at the product specific composition and origin of goods. And deems eligibility to use the simplified processes, category 1 2 or standard goods under the Windsor Framework.

A sequence of digits used to identify goods for customs purposes.

Economic nationality of the goods being imported and exported.

Allows economic operators to release goods to a customs procedure using a simplified data set via an entry in their electronic commercial records.

The entry summary declaration will have safety and security information about your goods and is submitted before your goods arrive at the border.

Useful links & resources

HMRC support

You will find Windsor Framework guidance on gov.uk, and further useful information on the Windsor Framework Resource page.

If you have any questions, please contact the Northern Ireland Stakeholder Engagement team within HMRC

nistakeholderengagementteam@hmrc

Additional information:

If you want to join the UK Internal Market Scheme, you will need to apply online.

Once you’re authorised, you will be able to declare your eligible goods ‘not at risk’ if they are brought into NI for sale or final use by end consumers in the UK and negate the EU duty. See further information on not at risk goods: check if you can declare goods you bring into Northern Ireland not at risk of moving to the EU
Having a UKIMS authorisation will allow you access to the simplified processes for Internal Market Movements for your ‘not at risk’ goods moving from GB to NI.

IMMI Guidance - Internal Market Movements from Great Britain to Northern Ireland

Trader Goods Profile - Manage your Trader Goods Profile

CDS subscription link - Subscribe to the Customs Declaration Service

NICTA - Northern Ireland Customs & Trade Academy

TSS - Trader Support Service

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