The simplified processes for moving goods from a business in Great Britain (England, Scotland and Wales) to a business in Northern Ireland will be introduced when the new arrangements for parcels and freight under the Windsor Framework come into effect no earlier than 31 March 2025.
These include:
- Internal Market Movement Information which is a simplified dataset to use when moving goods
- a Trader Goods Profile to support completing the simplified dataset
- applying to use Entry in Declarant’s Records (EIDR) process alongside the UK Internal Market Scheme (UKIMS) authorisation (not required for TSS users)
These can be used when moving goods from a business in Great Britain to a business in Northern Ireland where one of the parties moving the goods has a UKIMS authorisation and the goods meet the criteria to be moved as ‘not at risk’ of entering the EU under the scheme.
Other movements of goods to Northern Ireland, such as those destined for the EU, may need full customs processes. You may have to pay the applicable EU rate of duty.
What is an Internal Market movement?
As part of the Windsor Framework goods movements from Great Britain (England, Scotland and Wales) to Northern Ireland that are not at risk of entering the EU.
These goods movements are known as an Internal Market Movement.
The Internal Market Movement Information is commercial information that you use to record the goods that move from Great Britain (England, Scotland, and Wales) to Northern Ireland.
You must be authorised under the UK Internal Market Scheme (UKIMS) to submit the Internal Market Movement Information.
What goods can you declare?
You can use the Internal Market Movement Information to tell us about goods movements if all of the following apply:
- the goods are ‘not at risk’ of entering the EU under the UK Internal Market Scheme (UKIMS).
- they are Standard or Category 2 goods.
- the goods are in free circulation in Great Britain and are moving into free circulation in Northern Ireland.
- they are direct transport from Great Britain to Northern Ireland — this includes goods moved under transit that pass through countries in the Common Transit Convention.
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