This guide outlines the new processes for moving goods from Great Britain to Northern Ireland by parcels or freight under the Windsor Framework:
Phase 1: Understanding the Changes
Step 1: Note the Effective Date:
- The new arrangements under the Windsor Framework are planned to take effect from 1st May 2025.
Step 2: Identify your Movement Type:
- Determine whether your goods move as parcels or freight.
- For parcel movements, further identify if they are business-to-business (B2B) or business-to-consumer (B2C).
Step 3: Understand your UK Internal Market Scheme (UKIMS) Authorisation:
- Sign up to UKIMS
- Make B2B parcel movements from GB to NI without incurring customs duty on eligible goods.
- Make freight movements from GB to NI using simplified processes for Internal Market Movements (IMMI), ensuring no customs duty on eligible goods.
Phase 2: Parcel Movements (GB to NI)
Step 4: Determine if your Parcel Movement is B2C or B2B:
- B2C: You (a GB business) are sending a parcel to a consumer in NI.
- B2B: You (a GB business) are sending a parcel to another business in NI.
Step 5a: B2C Parcel Movements - Information for your Carrier:
- Your parcel carrier will generally collect standard commercial information, similar to the current process.
- You will usually need to provide:
- Name and address of the GB sender.
- Name and address of the recipient in NI.
- Total value of the parcel.
- Total weight of the parcel.
- Description of goods at item level.
- Note: You do not need to register for any customs scheme (including UKIMS) to send parcels to consumers in NI.
Step 5b: B2B Parcel Movements - Information for your Carrier:
- The information required depends on your carrier's processes and whether the sending or receiving business is UKIMS authorised and if the goods are eligible under UKIMS.
- Scenario 1: Goods Eligible under UKIMS and Either Sender or Receiver is UKIMS Authorised:
- You will usually need to provide information similar to what you provide now, plus:
- Name, address, and EORI number of the GB sender.
- Name and address of the recipient in NI.
- UKIMS authorisation number (either yours or the recipient's) and the associated EORI number.
- Total value of the parcel.
- Total weight of the parcel.
- Description of goods at item level.
- Country of origin.
- You will usually need to provide information similar to what you provide now, plus:
- Scenario 2: Goods Not Eligible under UKIMS or Neither Sender nor Receiver is UKIMS Authorised:
- You will likely need to provide additional information, and customs duty may apply.
- You will usually need to provide:
- Name, address, and EORI number of the GB sender.
- Name, address, and EORI number of the recipient in NI.
- Total value of the parcel.
- Incoterms.
- Total weight of the parcel.
- Description of goods at item level.
- 10-digit commodity code at item level.
- Country of origin.
- Important: Discuss with your parcel carrier the specific information they require and how they want it to be provided.
Step 6: Understand Duty Relief Options:
- If your B2B parcel is not eligible for UKIMS, explore other options for duty relief such as preferential origin.
Phase 3: Freight Movements (GB to NI)
Step 7: Utilise Simplified Processes for Internal Market Movements (IMMI):
- As a UKIMS authorised business, you can use the IMMI to provide less information for eligible freight goods, ensuring no customs duty is charged.
Step 8: Sign Up to Trader Goods Profile (TGP):
- Action: Sign in to your TGP on GOV.UK (already available).
- Ensure your commonly moved goods from GB to NI are accurately categorised.
- Your TGP will store information and can help you complete certain IMMI data fields, saving time.
Come May 1st 2025, you will be ready for the transition to avail of IMMI
Seeking Support
By following these steps, you can prepare for the implementation of the new Windsor Framework arrangements effective from 1st May 2025 and ensure the smooth movement of your goods from Great Britain to Northern Ireland.
Get in contact with Westmond Logistics today, call us on 028 9131 0157 or email customs@westmond.com to discuss how we can help you navigate the Windsor Framework.
