An overview of the Windsor Framework

The agreement establishes a new UK Internal Market Scheme (UKIMS) for the movement of goods. This new scheme will significantly expand the range of businesses who can benefit; end the requirement for traders to provide customs commodity codes for each movement; scrap burdensome supplementary declarations; and ensure that businesses can therefore move their goods using the same type of commercial information as they already hold.

As of 30 September 2023, the UK Trader Scheme authorisation became invalid. You must therefore use the UK Internal Market Scheme (UKIMS) authorisation to declare your goods ‘not at risk’ if the applicable EU duty is greater than zero.

Please visit our UKIMS page for more information and guidance on how to apply.

As a result of the Windsor Framework, the Government is able to introduce a scheme to reimburse the payment of EU customs duties paid on goods moved into Northern Ireland that were not sold or used in the EU.

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 goods were sold or used in Northern Ireland, moved elsewhere within the United Kingdom, or exported outside of the UK or EU. This applies to goods moved since 2021. This new scheme came into effect on 30 June 2023 following the introduction of The Customs (Northern Ireland: Repayment And Remission) (Eu Exit) (Amendment) Regulations 2023. This is an important part of delivering on the Government’s commitment in the Windsor Framework to support Northern Ireland’s place in the United Kingdom customs territory.

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

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

From January 2024, to support businesses the customs duty waiver allowance limit increased to a maximum of €300,000 over three tax years, for most businesses.

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 Scheme will remain in effect as the Windsor Framework arrangements continue to be implemented. This means the scheme will continue to be available for traders moving goods in the red lane from 30 September 2024.

The Windsor Framework establishes a new way to move prepacked retail goods such as food, drink, cut flowers and pet food from Great Britain (England, Scotland and Wales) into Northern Ireland.

It’s called the Northern Ireland Retail Movement Scheme (NIRMS). The scheme started on 1 October 2023, replacing the existing Scheme for Temporary Agrifood Movements into Northern Ireland (STAMNI) from that point.

Any business that is involved in moving retail goods that will be sold in Northern Ireland to the final consumer needs to sign up for the scheme. For example, consignees, consignors or any organisation that owns a place of dispatch in Great Britain or a place of destination in Northern Ireland. You can call APHA on 03000 200 301 (Monday to Friday 8:30am to 5pm) to get assistance as part of signing up process.

For further information, please refer to our Northern Ireland Retail Movement Scheme (NIRMS) page and the following links:

• Northern Ireland Retail Movement Scheme: how the scheme will work
• Northern Ireland Retail Movement Scheme: how to register and seal consignments
• Northern Ireland Retail Movement Scheme: groupage and mixed load consignments
• Labelling requirements for certain products moving from Great Britain to retail premises in Northern Ireland under the Northern Ireland Retail Movement Scheme

Under the agreement, plants moving from Great Britain to Northern Ireland will no longer be subject to the same prohibitions or certification requirements as third country goods face when moving into the EU. If you are a grower and/or trader, you could move any of the following:

• 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

with a Northern Ireland Plant Health Label (NIPHL) from 1 October 2023. The NIPHL scheme makes sure 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 will issue the NIPHL and growers and traders must be authorised to attach NIPHLs)

Full guidance can be found here, 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 my 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 now do so without needing extra health treatments or documentation from a vet. Completion of a lifelong pet travel document is required, and owners will sign a declaration stating that they will not move their pets into the European Union. There will be no routine additional checks by the Northern Ireland authorities; any checks carried out will be 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 will be required.

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

Please visit GOV.UK for further information.

The Windsor Framework agreement includes details about the requirements that will replace the current temporary arrangements for sending posts and parcels from Great Britain to Northern Ireland. The new requirements are expected to be in place from the end of September 2024. Find out what you need to do when moving parcels from Great Britain to Northern Ireland under the Windsor Framework from 30 September 2024.

Temporary arrangements for moving posts and parcels from Great Britain to Northern Ireland

HMRC has adopted a temporary approach to applying declaration requirements for the movement of goods in parcels (including by the Royal Mail Group and express carriers)

Declarations will usually be required where the goods are either:

• Prohibited or restricted
• Being sent from a business to another business where the value of the good is greater than £135. you can delay when you do this and you’ll be able to use Trader Support Service (TSS) to make declarations once required. Further details on how you’ll be able to submit this delayed declaration will be issued by HMRC in due course. You should take steps to avoid the risk of needing to pay tariffs unnecessarily on these goods when you submit your declarations, for instances considering applying to join the UK Internal Market Scheme (UKIMS) to declare goods ‘not at risk’.

If you are Northern Ireland businesses or individuals sending or receiving parcels to/ from Great Britain please visit GOV.UK for detailed guidance.

If you’re an express carrier and your consignment is controlled by the Goods Vehicle Movement Service (GVMS) you should email: [email protected] about how to process goods movements eligible for these temporary requirements through GVMS.

If you’re an express carrier and consignment is inventory linked, you should speak to existing Community System Provider about how to process goods movements eligible for these temporary requirements through the inventory linked systems.