Customs implications of trade with Northern Ireland

The Windsor Framework

The United Kingdom (UK) and European Union (EU) have formally adopted the Windsor Framework, which came into effect on 25 March 2023. 

The new arrangements envisage a simplification of customs procedures, facilitations for parcel post and an expansion of the existing trusted trader scheme. 

In September 2023, the UK Trusted Trader Scheme was replaced by the UK Internal Market Scheme (UKIMS). The new scheme expands the number and type of businesses that can be authorised to move goods to Nothern Ireland under the 'not at risk' arrangemnets.

All customs facilitations, including the use of simplified declarations and facilitations for pacel post, will commence on 30 September 2024.

Note

The simplifications envisaged in the Windsor Framework apply to traders based in Northern Ireland and goods imported to Northern Ireland.

Goods that are destined for Ireland, which are shipped through Northern Ireland, continue to be subject to full customs and import requirements. This means that Irish traders can:

• continue to complete their customs formalities in Northern Ireland
• or
• move their goods, under the customs transit procedure, for completion of the formalities on arrival at an authorised premises in Ireland.

Next: Protocol on Ireland and Northern Ireland