Preparing for GB-NI Changes

In one week, on 1st May 2025, we expect to see the introduction of new arrangements detailing the movement of goods from Great Britain (GB) to Northern Ireland (NI). 

These processes were initially set out in the Windsor Framework and are being introduced to simplify the movement of goods from GB to NI. 

With impacts for individuals and businesses who move goods to consumers and businesses, we take a look at what you need to consider as a business: 

Moving goods B2B:

Are your goods ‘at risk’ and are they eligible for simplified processes? 

As a starting point, the concept of goods being ‘at risk’ and ‘not at risk’ still remains, and it is imperative that you understand which category your goods fall under.   Equally, some goods are unable to access the benefits of simplified processes that come with classifying your goods as ‘not at risk’. 

For your goods to be classed as ‘not at risk’, they must move from a business in GB to a business in NI and be for sale to, or for final use by, end consumers located in the UK.   Similarly, your goods can be classified as ‘not at risk’ if the applicable EU rate of duty is 0%. 

However, when determining whether your goods are at risk or not, and whether you are eligible to benefit from the simplified processes available under UKIMS, it is important that you consider the category of your products (Category 1, Category 2 or Standard Goods), whether they are subject to EU Trade Defence measures, and whether the goods are subject to additional processing that does not meet the additional requirements.  

Signing up for UKIMS: 

The UK Internal Market Scheme is a HMRC authorisation that allows eligible goods moving from GB to NI to be moved as ‘not at risk’ and subsequently move them without the need for a full customs declaration and without incurring duty.   The business with the authorisation will be acting as the importer of record for the movement.  

Any business (so the seller or the buyer) can obtain the UKIMS authorisation. 

There are different eligibility criteria depending on whether the business is established in NI or GB. However, if you are a GB business, then you need to make sure that you have an indirect customs representative in NI (such as the Trader Support Service).  

Regardless of where you are established, as a business, you need to make sure you have: 

• A good compliance history over the last three years 

• Good financial standing 

• The ability to store records for a period of 5 years 

• An established or fixed place of business in the UK 

• An indirect customs representative if established in GB 

If both the seller and the buyer have UKIMS authorisation, then it will be a business decision between the two as to which authorisation they use for that movement.  It should be made clear in advance which authorisation is being used, which party is acting as the importer of record, so both parties understand their record-keeping requirements.  

A business can apply to UKIMS via their Government Gateway. 

Simplified processes available under UKIMS: 

As part of your UKIMS authorisation, you will be eligible to access simplified procedures for parcels and freight which come into effect from 1st May. These include: 

• Internal Market Movement Information (IMMI) 

• A Trader Goods Profile 

• Ability to apply for use of Entry into Declarant’s Records 

International Market Movement Information 

IMMI allows the party who holds the UKIMS authorisation (and is acting as the import of record) to insert a simplified dataset rather than completing the full declaration, which requires more information.  This potentially includes the ability to only provide a 6-digit commodity code if your goods are classified as standard.  

Trader Goods Profile 

This simplification can be used to further help you complete the IMMI.  The profile pre-populates some of the information (such as commodity code) rather than you having to provide this to the Trader Support Service or an agent on each occasion.   

A profile is automatically created when you register in UKIMS and contains: 

• Goods description 

• Commodity code 

• Product reference 

• Country of origin 

• Category of goods 

• Supplementary unit (if necessary) 

This can help to pre-populate the IMMI, saving businesses time. 

UKIMS EIDR 

This authorisation, which needs to be requested after you’ve obtained UKIMS authorisation, allows you to store information about movements in your own records. Once the goods have moved, you can then submit the simplified dataset to complete the process.  

You don’t have to apply for UKIMS EIDR if you: 

• Are authorised to use EIDR under the simplified customs declaration process 

• Use the Trader Support Service 

• Move goods with a parcel carrier that uses their own EIDR process to submit declarations to HMRC.  

Moving goods B2C, C2B and C2C: 

For any parcels that are sent to consumers, there will be a weight limit for the consumer route (up to 100kg per package for a single item or 31.5kg if the consignment is made up of multiple items). 

Goods that are eligible to use this route will not be required to submit any customs declarations or pay any duties.  All that will be required by the carrier is standard consumer data such as the recipient’s details and a description of the goods.  

As a business or consumer moving goods to consumers in NI, you will need to make sure that your carrier is registered on the UK Carrier Scheme (UKC) in order for you to benefit from not having to complete customs formalities or pay duty.  Carriers that are registered under the UKC will need to submit a ‘bulk data upload’ to HMRC, which includes: 

• Addresses of the sender and recipient

• Description of the items inside the parcel 

• Value and weight of the parcel 

As a business or individual, you do not need to be authorised on any scheme when moving parcels to consumers, as long as your carrier is registered under the UKC.  All major parcel operators are signed up to the UK Carrier Scheme.