The Windsor Framework is intended to facilitate the movement of goods between Northern Ireland and mainland GB, and will be introduced in stages. Information can be found on the UK Government web page: The Windsor Framework - further detail and publications.
Note: UK Customs have postponed the implementation of the Windsor Framework from March 31, 2025 until May 1, 2025.
Imports (XI): Implementation of Windsor Framework Changes for Carriers
With the implementation of the Windsor Framework, new regulations will be introduced for moving parcels from Great Britain to Northern Ireland for B2C, C2B and C2C movements. For details see the Government web page: Moving parcels from Great Britain to Northern Ireland under the Windsor Framework.
Carriers must apply for a new authorization - the UK Carrier (UKC) scheme authorization, which allows them to move parcels without the need to file a customs declaration. Instead, carriers will have to provide a CSV file containing a limited data set to HMRC.
For this purpose, a new customs process, Consumer Shipments (XI) is now available in Customs Management to create the required CSV file for B2C, C2B and C2C movements, and to send the file to customs via the application. The CSV file can also be viewed by downloading the outgoing message in the original format.
The new system only works for parcel carriers moving B2C, C2B, and C2C goods from mainland Great Britain to consumers in Northern Ireland through the new 'Green Lane' (goods that are not at risk of entering the EU). To use the green lane facilities, traders are required to join the UK Internal Market Scheme (UKIMS).
If the above-mentioned changes apply to your business processes, you must prepare for the implementation.
Useful Links:
- Check if you can apply for the UK Carrier Scheme
- Apply for the UK Carrier Scheme
- Apply for the UK Internal Market Scheme (UKIMS) authorization
Imports (XI): New declaration categories (SPIMM data sets) for Green Lane Movements
In the context of the Windsor Framework, a new declaration category data set, H8, has been introduced. Reductions in the data elements to be provided in 3 data sets (I1 C&F, EIDR NOP, C21i) have also been made. Together, these are called 'SPIMM data sets' (Simplified Process for Internal Market Movements) and include all green lane movements.
The new H8 data set is implemented in Customs Management, and is found via Customs > United Kingdom > Import declarations (UK) as the following procedure types:
- H8 - NI Green lane imports
- GL I1 - Import simplified declaration C&F (with Regular Use) for NI Green Lane imports only
- GL C21 - NI Green Lane (Air) Port Customs Clearance Request (CCR)
- GL NOP - NI Green Lane (Air) Port Customs Clearance Request (CCR) EIDR and NOP
To access the green lane processes, traders must be authorized under the new UK Internal Market Scheme (UKIMS).
For B2B movements, a customs declaration is still required, but these movements will follow the same green/red lane principles.
Category of Goods
You must check the category of goods to determine if they are eligible to move under the simplified processes. Goods will be categorized as either Category 1, Category 2, or Standard goods (which may also be referred to as Category 3 goods) where:
- Category 1 goods are not eligible for using the simplified processes for internal market movements.
- Category 2 and Standard goods are eligible for using the simplified processes for internal market movements.
- HMRC provide further information via the following links.
Entry in Declarant's Records (EIDR)
Traders authorized for the UK Internal Market Scheme (UKIMS) can apply to use the UKIMS entry in the declarant's records (EIDR) process to move goods when the Windsor Framework arrangements come into effect.
HMRC guidance on this can be found via the following link:
Comments
This article has been updated with the revised date of implementation (1 May 2025) as advised by HMRC.
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