The Windsor Framework established a new set of arrangements (simplified processes) for the movement of goods via both parcels and freight between Great Britain and Northern Ireland.
The arrangements, as set out in the Windsor Framework, took effect from 1 May 2025.
These include:
- Internal Market Movement Information, which is a simplified dataset to use when moving goods
- A Trader Goods Profile to support completing the simplified dataset
- Applying to use the Entry in Declarant’s Records (EIDR) process alongside the UK Internal Market Scheme (UKIMS) authorisation (not required for TSS users)
These can be used when moving goods from a business in Great Britain to a business in Northern Ireland, when one of the parties moving the goods has a UKIMS authorisation and the goods meet the criteria to be moved as ‘not at risk’ of entering the EU under the scheme.
Other movements of goods to Northern Ireland, such as those destined for the European Union, may need full customs processes. You may have to pay the applicable EU rate of duty.
What are Internal Market movements?
As part of the Windsor Framework, goods movements from Great Britain to Northern Ireland that are not at risk of entering the European Union are known as Internal Market Movements.
What is Internal Market Movement Information?
Internal Market Movement Information is commercial information that you use to record the goods that move from Great Britain to Northern Ireland.
You must be authorised under the UK Internal Market Scheme (UKIMS) to submit Internal Market Movement Information.
What goods can you move on Internal Market Movements?
You can use Internal Market Movements if all of the following apply:
- The goods are ‘not at risk’ of entering the European Union.
- The goods are Standard or Category 2 goods.
- The goods are in free circulation in Great Britain and are moving into free circulation in Northern Ireland.
- The goods are in direct transport from Great Britain to Northern Ireland – this includes goods moved under transit that pass through countries in the Common Transit Convention.
User guides
- Simplified Process for Internal Market Movements - Introduction Guide
- Internal Market Movement Information (IMMI) Data Guide
- Internal Market Movement Information (IMMI) Procedures and Additional Procedure codes guide
- Trader Goods Profile (TGP) Guide
- TSS Permissions Management for TGP and UKIMS
- TSS Supplementary Declaration Conversion to Internal Market Movements Information (IMMI) Guide
- Pre-movement Internal Market Movement Information (IMMI) Step-by-Step Guide
- TSS Arrived Standalone Internal Market Movement Information (IMMI) Guide
- TSS Pre-lodged Standalone Internal Market Movement Information (IMMI) Guide
Checklists
Videos