An overview of the Windsor Framework

The simplified processes for Internal Market Movements can be used when moving eligible goods from a business in Great Britain to a business in Northern Ireland, where one of the parties moving the goods has a UK Internal Market Scheme (UKIMS) authorisation and the goods meet the criteria to be moved as ‘not at risk’ of entering the EU under the scheme.

The UK Internal Market Scheme (UKIMS)

The UKIMS authorisation gives you access to the simplified processes for Internal Market Movements.

The existing ‘not at risk’ arrangements continue, meaning no duty is payable on eligible goods moving from Great Britain to Northern Ireland. ‘Not at risk’ goods moving from a country outside both the United Kingdom and the European Union will be charged the UK rate of duty.

You can apply for authorisation for the UK Internal Market Scheme on GOV.UK.

You must have a UKIMS authorisation before goods are moved to Northern Ireland using the simplified processes and ‘not at risk’ arrangements.

Refer to the UKIMS page for more information and guidance on how to apply.

As a result of the Windsor Framework, the UK Government was able to introduce a scheme to reimburse the payment of EU customs duties paid on ‘at risk’ goods moved into Northern Ireland that were not sold or used in the European Union.

The scheme enables the full repayment of any such duties where the necessary evidence is provided and will be backdated to provide reimbursement for relevant duties from 1 January 2021. Duties can be repaid where traders are able to evidence that ‘at risk’ goods were sold or used in Northern Ireland, moved elsewhere within the United Kingdom, or exported outside of the United Kingdom or European Union.

For further information, please refer to our NI Duty Reimbursement Scheme page and guidance on GOV.UK.

If you move ‘at risk’ goods into Northern Ireland, you may already be able to claim a waiver for customs duty that might otherwise be charged. This applies under the Customs Duty Waiver Scheme that the UK Government applies.

This includes movements since 1 January 2021 where traders want to retrospectively recover EU customs duty paid prior to 1 January 2024.

The Customs Duty Waiver Scheme remained in effect when the Windsor Framework arrangements were implemented.

The Windsor Framework sets out dedicated arrangements to support the critical flow of agrifood retail products into Northern Ireland.

The Northern Ireland Retail Movement Scheme (NIRMS) established a way to move agrifood retail products for final consumers such as food, pet food and food contact materials from Great Britain to Northern Ireland. The scheme started on 1 October 2023.

NIRMS simplifies customs procedures, allowing businesses to pre-clear goods and use electronic documentation. Registered businesses can move eligible consignments on a single General Certificate supported by a packing list. There is no need for an official veterinary or plant health inspector to approve the documentation. Instead, goods can move on a trader declaration.

Goods falling into the following categories are automatically eligible to move all Great Britain origin products, all Northern Ireland products processed in Great Britain, all EU origin products.

Consignees, consignors or any organisation that own a place of dispatch in Great Britain or a place of destination in Northern Ireland and are involved in moving retail goods that will be sold to the final consumer in Northern Ireland, can benefit from considering.

For further information, please see our Northern Ireland Retail Movement Scheme (NIRMS) page and Northern Ireland Retail Movement Scheme Checklist.

Under the agreement, plants moving from Great Britain to Northern Ireland are not subject to the same prohibitions or certification requirements as third country goods when moving into the European Union. If you are a grower and/or trader, you could move any of the following with a Northern Ireland Plant Health Label (NIPHL):

• Plants and seeds for planting (plants and seeds which will be grown on by professional growers or traded for retail sale)
• Seed potatoes (for commercial growing)
• Used agricultural and forestry machinery and vehicles

The NIPHL scheme makes sure that checks for pests and diseases are carried out and goods can be traced. This means growers and traders can move these goods with a NIPHL and without a phytosanitary certificate. 

Goods can be moved with a Northern Ireland Plant Health Label if the following requirements are met:

1. The movement of goods is between an authorised professional operator in Great Britain and a registered professional operator in Northern Ireland.
2. Goods must remain in Northern Ireland (i.e. no further movements to Ireland or other EU countries).
3. Goods must have a valid NIPHL attached.
4. Growers and traders must be authorised to issue and print NIPHLs (for movements of seed potatoes, the competent authority issues the NIPHL, and growers and traders must be authorised to attach NIPHLs).

Full guidance can be found on Northern Ireland Plant Health Label (NIPHL) scheme on GOV.UK, covering the details of:

• Goods you can move with a Northern Ireland Plant Health Label.
• How to register as a professional operator.
• How you will know if your business is registered as a Professional Operator.
• How to get authorisation to issue, print or receive Northern Ireland Plant Health Labels for plants for planting, seeds, and used agricultural and forestry machinery.
• What you need to do before moving plants for planting or used agricultural and forestry machinery and vehicles to Northern Ireland.
• Seed potatoes: How to get authorisation to attach Northern Ireland Plant Health Labels.
• What you need to do before moving seed potatoes to Northern Ireland.
• Information around when you will be inspected.
• What you need to include on your Northern Ireland Plant Health Label.

For further information, please refer to our Northern Ireland Plant Health Label Scheme (NIPHL) page.

Under the Windsor Framework agreement, pet owners travelling with dogs, cats, and ferrets from Great Britain to Northern Ireland can do so without needing extra health treatments or documentation from a vet. Completion of a lifelong pet travel document is required, and owners sign a declaration stating that they will not move their pets into the European Union. There are no routine additional checks by the Northern Ireland authorities; any checks carried out are risk-based, focused on real-world welfare, disease or puppy smuggling risks.

For pets travelling Northern Ireland to Great Britain and back, no documentation, declarations, checks or health treatments are required.

Please note that a customs declaration on TSS is not required for pet travel between Great Britain and Northern Ireland.

Please visit Pets on GOV.UK for further information.

The Windsor Framework agreement includes details about the requirements that replaced the previous temporary arrangements for sending post and parcels from Great Britain to Northern Ireland.

These arrangements depend on whether they are sent to or from a private individual or a business.

Business to business movements from Great Britain destined for Northern Ireland move in line with the processes in place for freight, and if eligible under the new arrangements, can use the simplified processes for Internal Market Movements, please refer to the guidance on sending parcels on GOV.UK.

Under the Windsor Framework arrangements, traders moving consumer parcels from Great Britain to Northern Ireland may benefit from the UK Carrier Scheme, refer to UKC on GOV.UK. This is an authorisation scheme that helps businesses to move eligible consumer parcels without completing any customs or safety and security declarations. Further details can be found in the Simplified processes for Internal Market Movements – Introduction Guide.

Note: For parcels that are not eligible, you should follow the sending parcels guidance on GOV.UK.

If you use an express operator, including the Royal Mail Group, to move your parcels to Northern Ireland, they will collect from you the standard information required for parcel movements. You will not be able to use the TSS Portal for UK Carrier Scheme movements as this is accessed through HMRC systems directly. How this information is provided to HMRC may vary dependent on your carrier and their distribution channel, so you should check with the carrier who moves your goods to Northern Ireland.

The Windsor Framework – moving parcels from Great Britain to Northern Ireland video explains the steps that businesses need to take for moving parcels from Great Britain to businesses or consumers in Northern Ireland under the Windsor Framework.