Please see a summary below of useful links to various operational guidance documents, relating to the Windsor Framework implementation process.
This guidance covers a number of key areas regarding the movement of goods between the United Kingdom and Northern Ireland.
Agreed between the UK and EU, this framework provides a new set of arrangements for trade between the United Kingdom and Northern Ireland.
This page sets out further detail on how the Windsor Framework will work in practice as part of the Government’s ongoing commitment to working with, and supporting businesses as the new arrangements are implemented. These pages will be updated with further guidance as it is made available.
The new UK Internal Market Scheme (UKIMS) will replace the existing UK Trader Scheme (UKTS), and will become mandatory from 30 September 2024.
If you want to join the UK Internal Market Scheme, you will need to apply online to be authorised. If you’re authorised, you will be able to declare your goods ‘not at risk’ if they are brought into Northern Ireland for sale or final use by end consumers in the UK.
The registration for the new scheme is open and all traders are invited to commence the registration process. Authorised businesses will be able to move goods into Northern Ireland under the expanded scheme criteria from 30 September 2023.
This will allow traders to reclaim EU duty paid on goods that can be shown not to have entered the EU. The scheme will launch on 30 June and applies to goods moved since 2021.
From January 2024, the maximum value of duties able to be waived over the course of three tax years for ‘at risk’ goods moved into Northern Ireland will rise to €275,000 (£235,000) from the current level of €200,000 (£170,000).
From 30 September 2024, a new set of arrangements for the movement of parcels will apply, which will enable consumers to send and receive parcels as they do today, alongside parcel operators sharing standard commercial data with HMRC.
If traders require more information, they can contact the HMRC Customs & International Trade Helpline on 0300 322 8434.