Ah, the Windsor Framework. You may have heard of it - it's a post-Brexit legal agreement between the UK and European Union (EU) that essentially introduces new procedures for parcel and freight movements from Great Britain (GB) to Northern Ireland (NI). While initially set to commence on 30th September 2024, the implementation has been postponed - so businesses are now advised to be fully prepared by 31st March 2025.

Find out temporary arrangements for moving goods from GB to NI on the gov.uk site here.

Okay, so what is the Windsor Framework?

Basically, it all depends on whether parcels are sent to or from an individual or a business. The government says people in NI can receive parcels sent by friends, family or businesses in GB as smoothly as they do now - there will be no customs declarations, tariffs, or presentation of goods to customs authorities when parcels are sent from another part of the UK to a private individual residing in NI for personal use.

Parcels sent between businesses will be treated in line with equivalent freight movements, and they'll be given access to the simplified process for internal market movements (SPIMM), if they're eligible. There won't be routine checks or controls applied to parcels sent by or to individuals or moved under SPIMM, with interventions only on the basis of a risk-based, intelligence-led approach. Find out terms and conditions for SPIMM and the UK Carrier (UKC) Scheme here.

So, as mentioned, the arrangements for parcels moving from GB to NI by direct transport will depend on the type of movement being made - we have business-to-consumer (B2C), consumer-to-business (C2B), consumer-to-consumer (C2C), and business-to-business (B2B):

But what do each of those mean?

Glad you asked - here are a few definitions...

B2C: Goods sent by a business in GB to a private individual residing in NI for personal use.
C2B: Goods sent by a private individual in GB to a business in NI (a customer returning an item to a business).
C2C: Goods of a non-commercial nature sent by a private individual in GB to a private individual residing in NI for personal use.
B2B: Quite simply, goods sent by a business in GB to a business in NI.

So, when you’re sending a parcel to NI for your business, you’ll need to let the carrier (the operator who will move your parcel from GB to NI) know who it's for. If it’s for a consumer, the B2C arrangements will apply, and if for a business (based on your knowledge of the recipient - e.g. where goods are purchased using a business account), the carrier will need to use the B2B arrangements. 

B2B parcel movements

Let's start with B2B - these movements will move in line with the processes in place for freight when the new arrangements, set out under the Windsor Framework, come into effect. 

UK Internal Market Scheme: Either you (the sending business) or the receiving business will need to be authorised under the UK Internal Market Scheme (UKIMS). You'll then be able to declare your goods 'not at risk' if they're brought directly from GB to NI, and are for sale or final use by end consumers in the UK. This means that you won't have to pay any duty on your goods, and you'll also be able to benefit from the reduced data requirements of SPIMM.

You don't need to provide a commodity code for movements within the UK internal market system as your carrier will be able to provide this based on a goods description which you provide for each item sent. What's a goods description? It's just a brief, plain English description of the item in the parcel. Use terms like 'shampoo' or 'plastic cups', as opposed to generic terms that don't actually tell you anything, like 'goods' or 'samples'.

If you're moving goods for commercial processing into NI, and you want to declare these goods as ‘not at risk’, you'll need to meet additional requirements. If you send B2B goods that are not eligible under SPIMM - like if they're for onward sale in the EU - you (or the recipient of the goods) will have to complete a full customs declaration.

Next, B2C and C2B parcel movements

If you're a business in GB sending parcels to customers in NI (or receiving parcels from them), you don't need to complete a customs declaration to move your goods. To send your goods, the carrier, for instance your fast parcel operator, will collect standard information required for parcel movements, like the name and address of the recipient and contents of the parcel.

The goods must be moved by an authorised carrier, comply with weight limits (the package must not exceed 31.5kg if it's more than one item, or 100kg if it's just a single item), and not be a very limited range of goods subject to specific domestic or international law restrictions, such as the Russia sanctions regime. If your goods don't meet these criteria, they should be sent under the B2B arrangements.

Hang on, what's an authorised carrier?

Well worth clarifying - authorised carriers will be able to send consumer parcels (B2C, C2B and C2C) without needing to meet international customs requirements such as relevant declarations, tariffs, and presentation of goods to customs. Carriers can now apply to become authorised ahead of the new arrangements for consumer parcels taking effect.

Goods description: For parcels going to or from a consumer from GB to NI you don't need to provide a declaration or a commodity code, but you should provide your carrier with a goods description (see definition above). This should be provided with other commercial info like the weight of the parcel. 

 


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C2C parcel movements

Just a quick note on if you're just a person in GB and you're sending a parcel (of a non-commercial nature) to a person in NI - you also don't need to complete a customs declaration. Carriers will accept standard info required for parcel movements, like recipient name and address and parcel contents.

The goods must be moved by a carrier responsible for providing the required data to HMRC. must not exceed 31.5kg, and not be a very limited range of goods subject to specific domestic or international law restrictions, such as the Russia sanctions regime. If the goods don't meet the criteria, then they should be sent under the B2B arrangements.

Key actions for small businesses

To ensure compliance and seamless operations, consider the following steps:

Apply for the UKIMS: This authorisation allows eligible goods moving from GB to NI to do so without a full international customs declaration and without incurring duty, provided the goods are for sale to or final use by end consumers located in the UK. 

Communicate with parcel carriers: Engage with your parcel carriers to understand their processes under the new framework. Ensure they have your UKIMS authorisation details and clarify whether the sender or recipient will act as the ‘importer of record’.

Determine recipient status: Identify whether your parcels are destined for businesses or consumers, as different processes apply. This distinction affects the information required by your parcel carrier and the applicable customs procedures.

Stay informed on prohibited and restricted goods: Some items may have specific declaration requirements or may be prohibited. Familiarise yourself with these categories to ensure compliance.

There we are! A summary of how you send parcels to NI from GB - find out more in the government guidance here, and don't forget about Tiny Box Clinic - where at  Tiny Box Company we offer support for small businesses in need of a lil extra advice.