If your business moves goods from Great Britain to Northern Ireland (GB to NI) by parcels or freight – Windsor Framework update for 1 May 2025

Traders need to be aware of new arrangements under the Windsor Framework, an agreement between the United Kingdom and European Union.

Subject to the relevant procedures, the new arrangements are planned to take effect from‌‌‌ 1‌‌‌ 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, we are introducing new simplified processes which traders may wish to take advantage of.

We have set out 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).