As of 1 May 2025, the Windsor Framework is now officially in effect, changing the way goods move from Great Britain to Northern Ireland. For UK businesses, especially those sending B2B parcels, this is a key moment. The aim of the framework is to reduce paperwork, avoid delays, and protect trade within the UK, while still meeting EU requirements for goods that might enter the EU single market.
Now is the time to review your processes, speak with your parcel carriers, and make sure you are ready for the new requirements.
Table of Contents
1. What is the Windsor Framework?
The Windsor Framework is the agreement that replaces parts of the old Northern Ireland Protocol. Its main purpose is to make it easier to move goods from GB to NI, particularly those staying within the UK.
Under this framework, a ‘green lane’ has been created for goods that are not at risk of entering the EU. These goods can move with simplified checks and reduced customs paperwork. There is also a ‘red lane’ for goods that are moving on to the EU, which still require full customs procedures.
For most UK businesses trading within the UK, the green lane is the key benefit.
2. What Does It Mean for B2B Parcel Deliveries?
From 1 May, B2B parcels will follow the same rules as general freight. However, if your goods meet certain criteria, they can move through the green lane, avoiding full customs declarations and extra costs.
To qualify:
- The goods must remain in the UK.
- Either the sender, the receiver, or the parcel carrier must be authorised under the UK Internal Market Scheme (UKIMS).
- The goods must qualify to move using Internal Market Movement Information (IMMI).
This is especially important for e-commerce businesses or regular B2B suppliers. If the goods do not meet the criteria, they will fall under the red lane rules and full customs declarations will be required.
3. The UK Internal Market Scheme (UKIMS)
The UKIMS is the key to accessing the green lane. It allows authorised businesses to confirm that their goods are for final use in the UK. If you are moving goods into Northern Ireland for onward sale or use by customers based in NI or elsewhere in the UK, then this scheme can simplify your shipping.
To apply, you will need to:
- Show that your goods are not intended for the EU market.
- Provide supporting documents or contracts.
- Agree to keep records for at least five years.
If you are not the final user of the goods (for example, if you are a wholesaler), you can still meet the requirements by having a written agreement with your NI customers stating that the goods will not leave the UK.
4. Internal Market Movement Information (IMMI)
IMMI is a simplified process that replaces the need for a full customs declaration. Instead of submitting detailed customs forms, businesses provide a smaller set of commercial data to HMRC through their parcel carrier or support services like the Trader Support Service (TSS).
This helps speed up delivery times and reduces the admin burden for UK traders, as long as the goods are staying within the UK.
Parcel carriers play a key role here. Some will manage this process for you, but you should speak to them directly to understand their approach. Not all carriers handle declarations, so you may need to make arrangements yourself or use the TSS.
5. When a Full Customs Declaration is Still Needed
If your goods:
- Do not qualify for IMMI,
- Are not covered by a UKIMS-authorised business,
- Or are at risk of entering the EU,
then a full customs declaration will be required. In these cases, customs duty may apply, depending on the value and nature of the goods.
However, if the value of the goods is £135 or less, you will not have to pay duty. There are also duty waiver and duty reimbursement schemes available, especially if you can prove that the goods remained in the UK.
At Barrington Freight, we specialise in making your importing and exporting straightforward. From customs clearance to finding the right commodity codes, our expert team is here to assist. Don’t let the complexities of global trade hold you back. Reach out to Barrington Freight for efficient and reliable shipping solutions.
6. Record Keeping and Compliance
Even when using the simplified process, UK businesses need to:
- Keep clear evidence that the goods are for final use in the UK.
- Retain documents for five years in case HMRC requests proof.
- Have agreements in place with customers, especially if you are not the end user.
E-commerce businesses, for example, may meet this requirement by including a checkbox at checkout or clear terms and conditions confirming that goods will not leave the UK.
7. What Information Do You Need to Provide for B2B Deliveries?
The level of detail required for moving B2B goods from Great Britain to Northern Ireland will depend on whether UKIMS authorisation applies to the shipment.
If You or Your Customer Are Authorised under UKIMS
When your business or your customer is authorised under the UK Internal Market Scheme, and the goods qualify for the simplified process, the required information is fairly straightforward. In many cases, it will be similar to what you provided before the Windsor Framework came into effect.
You will usually need to give your carrier or the Trader Support Service the following details:
- Your business name, address, and EORI number
- The name and address of the recipient in Northern Ireland
- The UKIMS authorisation number (usually either the sender’s or recipient’s) and the associated EORI number
- Total value of the goods
- Total weight of the goods
- A description of the goods at item level or the appropriate commodity code
- The country of origin of the goods
This allows the goods to move using Internal Market Movement Information (IMMI), avoiding full customs declarations and duty charges (as long as the goods remain in the UK).
If You Are Not Authorised under UKIMS
If neither you nor your customer is authorised under UKIMS, or the goods do not meet the eligibility rules, then a full customs declaration will be required. In this case, more detailed information must be supplied, and customs duty may apply unless waived or relieved.
You will typically be asked for:
- Your business name, address, and EORI number
- The name and address of the recipient in Northern Ireland
- The total customs value of the goods
- The Incoterms being used (these define the responsibilities of buyer and seller in international shipping)
- Total weight of the goods
- A description of the goods at item level
- A 10-digit commodity code for each item
- The country of origin
The importer of record (depending on the Incoterms) will be responsible for paying any applicable duty after taking into account any available waivers or reliefs. More information on these schemes is available on the government website.
8. What Should Your Business Do Now?
With the Windsor Framework now in effect as of 1 May 2025, here are the key steps to take:
- Apply for UKIMS if you have not done so already.
- Speak to your parcel carrier to understand what support they provide.
- Review your internal records and customer agreements to ensure compliance.
- Use the Trader Support Service if you need help with declarations.
- Check if your goods qualify for the green lane to avoid unnecessary delays or costs.
Conclusion
The Windsor Framework rules for Northern Ireland bring real benefits for UK businesses sending goods to Northern Ireland. But to take full advantage of the simplified systems, you must prepare now.
If your goods are for final use in the UK and you are properly registered, you can avoid full customs declarations and reduce costs. Getting ready today means fewer delays and smoother operations tomorrow.
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For advice and information on importing, call 01268 525444 or email us today.
