The Windsor Framework is the agreement between the UK and the EU that has established a new set of arrangements for the movement of goods between Great Britain and Northern Ireland, aiming to facilitate smoother trade and seeking to address challenges with the original Northern Ireland Protocol.
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Following an announcement from HMRC, the new elements of the Windsor Framework due for implementation on September, 30 2024, have now been postponed to March 2025. Read more: Post Brexit custom processes for parcels delayed.
The agreement will see its latest update come into effect on 30 September 2024:
"UKIMS authorised traders will be able to benefit from providing the simplified data set to move goods through the 'green lane'." We recommend customers familiarise themselves with the requirements as soon as possible –
you can do so here.
Consumer Goods
Consumer goods will not require a full customs declaration, however, a full description of each item, the corresponding commodity code plus the total value and weight of the consignment will need to be provided. We therefore recommend that a customs invoice is issued at the time of booking. Please also make sure to tick the residential flag when sending such goods.
Business Goods
Business-to-business goods are split into two categories, those “at risk” from being transported into the EU and those that are not.
For goods to be considered
not "at risk", your company needs to be registered and authorised under the UK Internal Market Scheme (UKIMS).
Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland. Once registered, you can benefit from the new “green lane” process for goods considered not at risk –
see guidance here.
If the goods are "at risk" of being transferred to the EU, you will need to complete a full commercial invoice as the goods will need to go through a customs clearance process where duties and taxes will apply.
As mentioned, the agreement will come into effect on 30 September 2024. Customers are encouraged to familiarise themselves with the new protocol at length in order to maintain a smooth delivery process and avoid any issues. For further information, feel free to reach out to your account manager.
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