Information to share with your supply chain in Northern Ireland
Updated 8 May 2025
If your business sends goods from Great Britain to Northern Ireland by parcels or freight, you need to be aware of new arrangements under the Windsor Framework, an agreement between the UK and EU.Ìý
Sharing information with your supply chain for goods moving to Northern IrelandÌý
To keep your goods moving smoothly you will need to provide information about your movement to your customers and those physically moving the goods, such as your parcel carrier.ÌýÌý
»Ê¹ÚÌåÓýapp information you will need to share with your customer and those moving the goods will depend on whether the goods movement is business-to-business (B2B) or business-to-consumer (B2C).Ìý
It is essential that you discuss with your customer and those moving the goods how and when they would like to receive this information.Ìý
B2B ²µ´Ç´Ç»å²õÌý
If you send goods to a business in Northern Ireland by parcels or freight, the information required by your customer and those moving the goods will depend on their commercial processes and whether the goods are eligible to move under the UK Internal Market Scheme (UKIMS).ÌýÌý
UKIMS allows businesses to move eligible goods from Great Britain to Northern Ireland without a full customs declaration and without incurring duty.ÌýÌý
To move goods under UKIMS:Ìý
- the party acting as the importer of record (usually the sender or receiver) will need to be UKIMS ²¹³Ü³Ù³ó´Ç°ù¾±²õ±ð»åÌý
- you will need your customer to confirm whether the goods are for sale to, or final use by, end consumers located in the UKÌý
If you are not UKIMS-authorised you should find out more and apply on GOV.UK as soon as possible.Ìý
B2B goods authorised under UKIMSÌý
If the goods are authorised under UKIMS, the information you provide will be similar to what you provided prior to the new arrangements coming into effect. You will also need to provide the UKIMS and Economic Operators Registration and Identification (EORI) numbers associated with the movement.Ìý
»Ê¹ÚÌåÓýapp information you will need to supply will usually include:Ìý
- your business name, address and EORI numberÌýÌý
- name and address of recipient in Northern IrelandÌý
- UKIMS authorisation number (usually sender or recipient’s) and associated EORI numberÌý
- total value of the ²µ´Ç´Ç»å²õÌý
- total weight of ²µ´Ç´Ç»å²õÌý
- description of goods at item level, or commodity code at the appropriate levelÌý
- country of originÌý
B2B goods not authorised under UKIMSÌý
If you or your customer are not authorised under UKIMS, or the goods are not eligible, your customer and those moving the goods may ask for additional information, and the importer of record depending on incoterm may have to pay the applicable rate of duty after any waivers or reliefs.Ìý More information on ways to relieve duties is available on GOV‌‌â€�.UK.Ìý
»Ê¹ÚÌåÓýapp information you will need to supply will usually include:Ìý
- your business name, address and EORIÌýÌý
- name and address of recipient in Northern IrelandÌý
- total value of the ²µ´Ç´Ç»å²õÌý
- incotermsÌý
- total weight of the ²µ´Ç´Ç»å²õÌý
- description of goods at item levelÌý
- 10-digit commodity code at item levelÌý
- country of originÌý
Business-to-consumer (B2C) ²µ´Ç´Ç»å²õÌý
You can send goods to a consumer in Northern Ireland without registering for any customs scheme, including the UK Internal Market Scheme (UKIMS), if the goods weigh up to:Ìý
- 100kg for a single item parcelÌý
- 31.5kg for a parcel containing multiple itemsÌý
Your carrier will collect standard commercial information as they did prior to the new arrangements coming into effect.Ìý
»Ê¹ÚÌåÓýapp information you will need to supply will usually include:Ìý
- name and address of Great Britain senderÌý
- name and address of recipient in Northern IrelandÌý
- total value of ²µ´Ç´Ç»å²õÌý
- total weight of ²µ´Ç´Ç»å²õÌý
- description goods at item levelÌý
If your parcels are outside the weight limits, they will follow the B2B process described above.Ìý
Resources and support to help you prepareÌý
You can read more detailed guidance and access additional Windsor Framework resources on GOV.UK.Ìý
For support with freight movements, please contact the Trader Support Service (TSS), or you can call our Customs and International Trade helpline on 0300 322 9434 (textphone 0300 200 3719). �
For support with parcels movements, please contact your parcel carrier or fast parcel operator.