Northern Ireland businesses moving goods between Great Britain and NI have another Windsor Framework change to prepare for. HMRC's new Trader Support Service platform goes live on 20 October 2026, while updated guidance and ongoing UK-EU implementation work continue to affect how certain goods move across the Irish Sea.
Table of Contents
- What Is Changing for NI Businesses in 2026?
- A New Trader Support Service Platform Arrives in October
- How UKIMS Affects GB to NI Freight
- Freight and B2B Parcels Do Not Always Follow the Same Process
- What About Food and Retail Goods?
- Customs Information Is Now Closely Connected to Logistics Planning
- What Happens When Goods Are "At Risk" of Entering the EU?
- The Windsor Framework Is Still Being Implemented
- What Should NI Businesses Do Now?
- How Westmond Can Support GB-NI Movements
- Staying Prepared as Windsor Framework Logistics Develops
- FAQs About Windsor Framework Logistics
What Is Changing for NI Businesses in 2026?
The main Windsor Framework arrangements for freight and business-to-business parcel movements took effect on 1 May 2025. These introduced simplified processes for eligible goods moving from Great Britain to Northern Ireland and remaining within the UK.
At the UK-EU Specialised Committee meeting on 15 September 2026, both sides noted progress on Windsor Framework implementation but confirmed that further work remains, including around sanitary and phytosanitary controls and customs arrangements.
For NI businesses, this means Windsor Framework logistics is not simply about arranging transport between GB and NI. Businesses also need to understand which customs process applies to the goods, what information needs to accompany the movement and whether they qualify for available simplifications.
A New Trader Support Service Platform Arrives in October
One of the most immediate changes for businesses is the introduction of the new Trader Support Service (TSS) platform.
HMRC has confirmed that the new platform will go live for all users on 20 October 2026. From that date, all new movements submitted through TSS must use the new service.
Existing TSS users are being migrated and do not need to register again, but HMRC is encouraging businesses to complete the required pre-enrolment before the switchover.
TSS remains a free-to-use government service and can complete customs and safety and security declarations on behalf of businesses where these are required for movements between Great Britain and Northern Ireland.
For businesses that depend on TSS, the October change makes it important to check access arrangements before goods are due to move.
How UKIMS Affects GB to NI Freight
The UK Internal Market Scheme (UKIMS) is central to the simplified arrangements for eligible goods moving from Great Britain into Northern Ireland.
Where the conditions are met, UKIMS-authorised businesses can use simplified processes for goods that are considered "not at risk" of entering the EU.
This can include the use of Internal Market Movement Information (IMMI) rather than a full customs declaration. IMMI requires a reduced dataset based largely on commercial information.
However, UKIMS does not mean every GB-NI shipment automatically qualifies for simplified treatment.
Businesses still need to establish whether the goods and the proposed movement meet the relevant conditions. Some goods are excluded from the simplified processes and must follow the standard customs route.
Freight and B2B Parcels Do Not Always Follow the Same Process
The Windsor Framework also affects parcels moving from Great Britain to Northern Ireland.
For eligible business-to-business parcels, UKIMS can allow goods intended for sale to, or final use by, UK consumers to move under simplified arrangements without a full international customs declaration or customs duty being incurred.
However, information still needs to be provided through the Customs Declaration Service.
The information available to the carrier also matters. HMRC has warned that some NI businesses have been charged customs duty unnecessarily on B2B parcels because the express operator did not receive the information required to apply the correct duty treatment.
NI businesses receiving regular parcels from GB suppliers should therefore make sure suppliers and carriers have the information they need before goods are dispatched.
Business-to-consumer parcels are treated differently. Under the Windsor Framework facilitations, customs duties are not payable on qualifying B2C parcels moving from Great Britain to consumers in Northern Ireland.
What About Food and Retail Goods?
Businesses moving food and certain retail goods from Great Britain to Northern Ireland may need to consider the Northern Ireland Retail Movement Scheme (NIRMS).
NIRMS provides specific arrangements for eligible retail goods moving from Great Britain for final consumption in Northern Ireland.
The NIRMS guidance was updated again in September 2026, including changes and clarifications around product eligibility. Both the sending business in Great Britain and the receiving business in Northern Ireland need to be registered where the scheme applies.
Businesses using NIRMS must also comply with the applicable certification, packing list, sealing, labelling and channelling requirements. Businesses can check the current requirements in the government's guidance on moving goods under NIRMS.
Because eligibility depends on the goods and how they will be used, businesses should check the current requirements before arranging a movement rather than assuming that all food or retail consignments qualify.
Customs Information Is Now Closely Connected to Logistics Planning
One of the practical effects of the Windsor Framework is that customs information needs to be considered alongside the physical movement of goods.
HMRC advises businesses to communicate with suppliers, customers and the organisations physically moving their goods so that the required information is available at the appropriate stage.
Depending on the movement, businesses may need to consider:
- EORI registration
- UKIMS authorisation
- Internal Market Movement Information
- Goods Vehicle Movement Service requirements
- Import Control System 2 requirements
- Trader Goods Profile information
- NIRMS or Northern Ireland Plant Health Label Scheme requirements
- Full customs processes for goods that do not qualify for simplified arrangements
Not every requirement applies to every shipment. The correct process depends on the goods, their origin and destination, their intended use and the transport route.
Businesses can refer to HMRC's current Internal Market Movements guidance when checking which simplified arrangements may apply.
This makes early coordination between the business, customs representative, supplier and freight provider particularly important.
What Happens When Goods Are "At Risk" of Entering the EU?
Not every consignment entering Northern Ireland can use the simplified Internal Market Movement processes.
Goods that do not meet the relevant "not at risk" conditions may need to follow the standard customs process and could be subject to EU customs duty.
For businesses that have paid EU duty on goods brought into Northern Ireland but can demonstrate that the goods did not ultimately enter the EU, the Duty Reimbursement Scheme (DRS) may provide a route to reclaim eligible duty.
Changes introduced in 2026 were intended to make the scheme more accessible, including changes affecting certain interchangeable goods and the interaction between the Duty Reimbursement Scheme and Customs Duty Waiver Scheme.
Businesses should check their specific eligibility rather than assuming that duty can automatically be reclaimed.
The Windsor Framework Is Still Being Implemented
The Windsor Framework continues to be implemented, so businesses should not assume that the current arrangements will remain unchanged.
At the UK-EU Specialised Committee meeting in September 2026, both sides noted progress but also identified remaining work.
In particular, further work was identified around aspects of sanitary and phytosanitary controls, including certification, box-level labelling and ensuring that the relevant flexibilities are applied only to compliant goods.
This is particularly relevant for businesses handling food, agricultural goods, plants and products of animal origin.
Businesses operating in these areas should continue checking current government guidance because requirements may be updated as implementation progresses.
What Should NI Businesses Do Now?
Businesses moving goods between Great Britain and Northern Ireland should review their logistics and customs processes against the current Windsor Framework arrangements.
Businesses should consider whether:
- Your business or customer needs UKIMS authorisation.
- The goods qualify for simplified Internal Market Movements.
- Suppliers and carriers have the information needed before dispatch.
- Your Trader Goods Profile is accurate and up to date, where applicable.
- NIRMS or other product-specific arrangements apply.
- Goods require the standard customs process rather than the simplified route.
- Your business uses TSS and is prepared for the 20 October 2026 platform change.
Businesses should also avoid treating all GB-NI movements in the same way. The correct process can change depending on the goods and their intended destination or use.
How Westmond Can Support GB-NI Movements
For NI businesses, the Windsor Framework has made customs planning an important part of moving freight between Great Britain and Northern Ireland.
Westmond provides GB to NI customs clearance alongside road, sea and air freight services, helping businesses coordinate customs requirements with the physical movement of their goods.
The appropriate customs process depends on the individual shipment, the goods being moved and whether the movement qualifies for simplified arrangements.
Businesses should therefore establish the relevant requirements before collection rather than waiting until goods reach the port or carrier.
Staying Prepared as Windsor Framework Logistics Develops
The Windsor Framework has introduced simplified routes for qualifying GB-NI movements, but it has not removed the need for businesses to understand how their goods should move.
The new TSS platform, updated NIRMS guidance and continuing UK-EU implementation work show why NI businesses need to keep their processes under review.
For businesses moving goods between Great Britain and Northern Ireland, the priority should be to identify the correct customs route early, provide accurate information throughout the supply chain and make sure logistics arrangements reflect the current requirements.
If your business needs support with Windsor Framework logistics, GB-NI customs clearance or freight movements, contact Westmond to discuss the requirements for your shipment.
FAQs About Windsor Framework Logistics
What is the Windsor Framework for Northern Ireland?
The Windsor Framework sets out arrangements between the UK and EU affecting areas including the movement of goods between Great Britain and Northern Ireland. It provides simplified processes for certain eligible goods while maintaining controls for goods that may enter the EU.
Does every GB to NI shipment need a full customs declaration?
No. Eligible goods moving under the UK Internal Market Scheme may be able to use simplified Internal Market Movement Information instead of a full customs declaration. Goods that do not meet the relevant conditions may need to follow the standard customs process.
What is UKIMS?
The UK Internal Market Scheme allows authorised businesses to declare eligible goods brought from Great Britain into Northern Ireland as "not at risk" of entering the EU, giving them access to simplified processes where the relevant conditions are met.
Is the Trader Support Service changing in 2026?
Yes. HMRC has confirmed that a new Trader Support Service platform will go live for all users on 20 October 2026. All new TSS movements from that date must be submitted through the new service.
Does the Windsor Framework apply to B2B parcels?
Yes. Specific arrangements apply to business-to-business parcels moving from Great Britain to Northern Ireland. Eligible movements can benefit from UKIMS simplifications, but the required information still needs to be supplied for the movement.
Are Windsor Framework rules still changing?
Implementation is continuing. UK and EU officials confirmed in September 2026 that progress has been made but that further work remains in areas including customs and sanitary and phytosanitary arrangements. Businesses should therefore continue checking current official guidance.