Internal Market Movements from Great Britain to Northern Ireland

Last updated: 22 November 2024

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

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. 

Before you move goods

Before you start, you should check if you need to:

• declare goods you bring into or take out of the UK
• make an entry summary declaration before goods arrive

Sign up for the Trader Support Service

If you plan to move goods from Great Britain and Northern Ireland, or bring goods into Northern Ireland from outside the UK, you can sign up for the free Trader Support Service. 

If you decide not to use the Trader Support Service, you can: 

• get someone to deal with customs for you   
• find a training provider to help you 
• search the register of customs agents and fast parcel operators

Speak to your parcel carrier

If you use a parcel carrier you may not need to use the Trader Support Service. Some parcel carriers will make arrangements for completing declarations for you as part of their service.

Get an EORI number

You’ll need an Economic Operators Registration and Identification number (EORI) if you plan to move goods from Great Britain to Northern Ireland. Find out how to get an EORI number.

The UK Internal Market Scheme (UKIMS)

UKIMS authorisation gives you access to the simplified processes for Internal Market Movements.

You can declare your goods as ‘not at risk’ if they are brought into Northern Ireland for sale or final use by end consumers in Northern Ireland or Great Britain.

You can apply for authorisation for the UK Internal Market Scheme.

You must have a UKIMS authorisation before goods are moved to Northern Ireland using these simplified processes.

Sending parcels from Great Britain to Northern Ireland

If you are a trader making business to business parcel movements from Great Britain and Northern Ireland, it is important that either the sending or receiving business is authorised under UKIMS in order to be able to benefit from the simplified processes for Internal Market Movements.  

Business to business parcels that do not move under UKIMS need to follow the same processes as freight movements when the Windsor Framework parcels arrangements come into effect. This means you need to follow full customs processes and may have to pay the applicable rate of EU duty after any claims of preference and reliefs are made. 

Parcels for consumers do not need a customs declaration. Find out more about sending parcels to and from Northern Ireland under the Windsor Framework.

Making Internal Market Movements

Internal Market Movement Information

The Internal Market Movement Information is a simplified data set requiring less information than a full declaration. If you are authorised, you can use the Internal Market Movement Information instead of providing a full customs declaration.

You will also be able to declare certain agri-food goods under the Northern Ireland Retail Movement Scheme as Standard goods, removing the requirement for additional information and licenses.  

To use the simplified dataset, goods must be ‘not at risk’ under the UK Internal Market Scheme. Read more about declaring ‘not at risk’ goods you bring into Northern Ireland  to move into the EU.

The Trader Goods Profile can help you complete the Internal Market Movement Information. The profile pre-populates some of the information instead of providing commodity codes to the Trader Support Service or an agent for each movement. You only need to provide a product reference or simple goods description alongside standard commercial information.

If you are authorised for UKIMS, you can use the simplified dataset if your goods: 

• meet the criteria to move using the UKIMS authorisation as ‘not at risk’ of entering the EU  

• are in free circulation in Great Britain and moving into free circulation in Northern Ireland 

• Standard or Category 2 goods 

You can submit Internal Market Movement Information: 

• pre-movement with all the information on the movement provided before goods enter Northern Ireland with no requirement for a supplementary declaration 

• post-movement using the EIDR process 

If you use a parcel carrier they may complete the Internal Market Movement Information on your behalf as part of their service. You will only need to provide your parcel carrier with a plain English goods description and standard commercial information. You will not be able to use the Trader Goods Profile for goods moved by most carriers.

Goods categories under the Windsor Framework

Categorisation is a process based on legal regulations, and the specific composition and origin of goods. Traders using the simplified processes for Internal Market Movements must check the category of their goods when transporting goods from Great Britain to Northern Ireland, to check their eligibility.

Goods are categorised as either Category 1, Category 2, or Standard goods. Category 1 and Category 2 are defined under Annex IV of the Windsor Framework where:

• Category 1 goods are not eligible  

• Standard and Category 2 goods are eligible

The category of your goods tells you how to complete your Internal Market Movement Information.  

Category 1 goods are excluded from using the simplified process for Internal Market Movements and must be moved using the standard process.

Category 2 goods must meet certain requirements and conditions including document controls. Category 2 goods include excise products and goods subject to special health, licencing or environmental controls. 

Standard goods must: 

• be moving in direct transport from Great Britain to Northern Ireland 
• be intended to be sold to, or used by end consumers in the UK, and ‘not at risk’ of onward movement to the EU, including to Ireland 
• be free of import or licencing requirements 
• be in free circulation in the UK 
• not be entering a customs duty suspense procedure 

If you’re moving agri-food goods under the Northern Ireland Retail Movement Scheme (NIRMS), you can declare them as Standard goods. 

You will be able to use the Northern Ireland Online Tariff  within the online tariff tool to help identify which categories apply to your goods.

Find out how to categorise your goods for Internal Market Movements from Great Britain to Northern Ireland.

UK Internal Market Scheme Entry in Declarants Records

The Windsor Framework includes a new Entry in Declarant’s Records (EIDR) procedure specifically for internal market movements that businesses can apply for.

You do not need to apply if you:

• are authorised for Simplified Customs Declaration Process (SCDP)-EIDR
• use the Trader Support Service 
• move goods with a parcel carrier who use their own EIDR process to submit declarations to HMRC

You will be able to apply for UKIMS-EIDR which will enable UKIMS authorised traders to make movements into Northern Ireland without submitting pre-movement information.

UKIMS-EIDR will allow traders to store information about movements in their own records. After you’ve moved your goods, you can use the simplified dataset to complete the process. 

When to use UKIMS-EIDR

You can only use UKIMS-EIDR to move standard goods using direct transport from Great Britain to Northern Ireland. These goods must also be ‘not at risk’ of onward movement into the EU. If you are moving goods under the Northern Ireland Retail Movement Scheme (NIRMS) you can also use UKIMS-EIDR to move your goods. 

You cannot use UKIMS-EIDR for goods that have a licence requirement or control that needs to be enforced on entry to Northern Ireland.  

You can apply to use this if you: 

• are  UKIMS  authorised 
• are established in Northern Ireland and have an XI EORI 
• can confirm your named person to identify errors in your records or notify HMRC of difficulties with compliance, as confirmed in your  UKIMS  authorisation

You can apply to make an entry declaration in your records under the UK Internal Market Scheme

All other ways to move your goods into Northern Ireland

Not all goods movements into Northern Ireland from Great Britain will be eligible to be moved under the simplified processes for Internal Market Movements. If you prefer to use the standard process, you still can do so, even if you are UKIMS authorised. 

For goods movements that qualify for ‘not at risk’ treatment due to the applicable rates of duty but are not eligible to move using the simplified processes for Internal market Movement because they do not meet all the requirements, you must continue to use the standard process.

For parcel movements you should check with your carrier the type of declarations available on their service and how to notify them if you prefer to use the standard process.

If your goods are considered ‘at risk’ of moving to the EU

If you’re a business that brings goods into Northern Ireland from Great Britain or a country outside of both the EU and UK, there may be duties due depending on the origin of the goods and whether they are considered ‘at risk’ of onward movement to the EU or ‘not at risk’.

‘At risk’ goods will be charged the applicable EU rate of duty. You can: 

• check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain 

• check if you can bring your goods into Northern Ireland from Great Britain without paying duty 

• find out how to make sure the correct duty is applied to goods you bring into Northern Ireland from countries outside of the EU and UK 

You may be able to ​​claim a waiver for ‘at risk’ goods you move into Northern Ireland from Great Britain or countries outside the UK and EU, or reimbursement or remission for import duty paid.