Windsor Framework - Retail Movement Scheme and UK Internal Market Scheme

Windsor Framework - Retail Movement Scheme and UK Internal Market Scheme

9 Jun 2023

On 9 June 2023, the Department for Environment, Food and Rural Affairs published guidance and a policy paper on elements of the Windsor Framework. The published documents guidance cover the Retail Movement Scheme (or ‘ReMoS’ as it will otherwise be known), and guidance on the labelling requirements for businesses using the Retail Movement Scheme.

The key elements within the labelling guidance and Retail Movement Scheme policy paper are summarised below:

Windsor Framework Update

UK Internal Market Scheme (UKIMS)

As part of the new arrangements agreed under the Windsor Framework, the existing UK Trader Scheme (UKTS) is being replaced by a new UK Internal Market Scheme (UKIMS). This will enable a broader range of businesses to enjoy the benefits of the existing scheme. It will also, as of 30 September 2024, ensure goods moved into Northern Ireland under the scheme will be freed of unnecessary paperwork, checks and duties.

From today, traders are able to begin the registration process for the new UK Internal Market Scheme. From 30 September 2023, traders authorised under the new scheme will be able to move goods into Northern Ireland under the expanded scheme criteria. If traders already hold the UKTS authorisation, they can continue to use the arrangements for moving goods into Northern Ireland in the meantime.

HMRC have written directly to UKTS authorisation holders and asked them to provide information to allow them to move onto the new scheme. As there are a number of businesses moving over to UKIMS, taking action before 31 July 2023 ensures that we can complete their enrolment onto the UK Internal Market Scheme by 30 September 2023.

The guidance explains the UK Internal Market Scheme in full and contains a link to the UKIM registration form. If traders need more information, they can contact the HMRC Customs & International Trade Helpline on 0300 322 8434.

Other schemes covered by the GOV.UK update

The GOV.UK page also links to new explainer pages on the following schemes:

  • Duty Reimbursement Scheme – this will allow traders to reclaim EU duty paid on goods that can be shown not to have entered the EU. The scheme will launch on 30 June and applies to goods moved since 2021.
  • Customs Duty Waiver Schemefrom January 2024, the maximum value of duties able to be waived over the course of three tax years for ‘at risk’ goods moved into Northern Ireland will rise to €275,000 (~£235,000) from the current level of €200,000 (~£170,000).
  • Parcels – from 30 September 2024, a new set of arrangements for the movement of parcels will apply, which will enable consumers to send and receive parcels as they do today, alongside parcel operators sharing standard commercial data with HMRC.

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