Sending Parcels from Great Britain to Northern Ireland: Windsor Framework Agreement Guidance

From 1st May 2025, new data requirements and compliance measures will apply to all parcels moving from Great Britain (GB) to Northern Ireland (NI) under the Windsor Framework Agreement. These changes aim to simplify trade while maintaining Northern Ireland's position in both the UK and EU markets.

A Brief Introduction to the Windsor Framework Agreement:

The Windsor Framework Agreement was first introduced to address concerns with trade and political issues caused by the Northern Ireland Protocol, a component of the Brexit Withdrawal Agreement. The original protocol created trade barriers between Great Britain and Northern Ireland by requiring full customs checks on goods moving to NI, in order to protect the EU single market. The Windsor Framework aims to simplify these processes, by introducing a dual-lane system. Green and Red Lanes will be used to distinguish goods destined for NI versus those potentially entering the EU. The lane your shipment follows depends on the nature of the goods, movement type and the recipient — whether a business or consumer.

How It Works:

Shipments will be processed through two distinct channels:

✅ Green Lane – For Goods "Not at Risk" of being transported into the EU.

🚩 Red Lane – For Goods "At Risk" of leaving NI and entering the Republic of Ireland or the rest of the EU, potentially incurring applicable EU duties and tax charges.

How to determine whether your goods are ‘at risk’ or ‘not at risk’?

✅ 'Not At Risk' Goods:

Goods are considered 'not at risk' of entering the EU if they meet the following criteria (but not limited to):

• Non-B2B Shipments (B2C, C2C, C2B): Any parcel movements that are not Business-to-Business (B2B) – including Business-to-Consumer (B2C), Consumer-to-Consumer (C2C), and Consumer-to-Business (C2B) – are automatically considered 'not at risk' and qualify for the Green Lane under the Windsor Framework. 

For B2B Shipments:

• UK Internal Market Scheme (UKIMS) Authorisation: The NI recipient (or the UK sender acting on the recipient's behalf) must be authorised under the UKIMS, which allows businesses to declare goods as 'not at risk' when moving them into NI. To apply for your UKIMS number, please click here. 
• Final Use Within the UK: The goods must be destined for sale to, or final use by, end consumers located in Northern Ireland or the rest of the UK. This ensures that the products remain within the UK market and do not enter the EU.
• Zero Duty Rate Goods: Goods with a 0% EU duty rate are considered 'not at risk', even if the receiver is not UKIMS-registered. 
• Total Goods Value below £135: Goods individually valued at £135 or less (excluding shipping or insurance) are automatically considered not at risk, providing the shipment is destined for final use in NI.  

🚩 'At Risk' Goods (B2B shipments):

Goods are considered 'at risk' of entering the EU if they do not meet the above criteria. This includes situations where (but not limited to):

• The Importer Is Not UKIMS Registered: If the Northern Ireland recipient (or GB sender acting on their behalf) is not authorised under the UK Internal Market Scheme (UKIMS), then the goods are automatically treated as at risk.
• Final Use Is Uncertain: The goods' end-use cannot be confirmed as remaining within the UK and there's a reasonable chance the goods will be sold or distributed into the EU (e.g. through the Republic of Ireland). 
• EU Tariffs Apply: If the goods do not qualify for zero tariffs under the UK-EU Trade and Cooperation Agreement (i.e., they don’t meet the Rules of Origin), and a non-zero EU duty rate applies, the goods are at risk.
• Are moved For Commercial Processing: Goods sent for commercial processing in NI (unless qualifying under specific approved purposes) are treated as at risk.
• Goods Exceeding £135 in Value: If the value of goods in a non-UKIMS shipment exceeds £135, they may be considered 'at risk', even if destined for final use in NI. Parcels under this threshold are automatically deemed not at risk, providing they meet other relevant conditions.

Goods classified as 'at risk' will be subject to full customs procedures upon entry into NI and EU customs duties may apply. To benefit from the simplified processes of the Windsor Framework, businesses should consider obtaining UKIMS authorisation and ensuring their goods meet the 'not at risk' criteria. 

In most cases, the NI receiver will be the importer of record. However, if you are shipping to a business and wish to be declared as the importer of record in NI, you will need to be UKIMS registered to benefit from zero duties and reduced customs controls. 

For detailed guidance on determining the status of your goods and the application process for UKIMS authorisation, please visit the official GOV.UK website here and here. 

Rules of Origin Explained:

Under the UK-EU Trade and Cooperation Agreement, goods must meet certain Rules of Origin to benefit from zero tariffs when entering the EU (or being classed as 'not at risk' when entering NI). These rules define where a product was made or substantially transformed.

For example:

• A t-shirt manufactured in the UK using UK materials qualifies as UK-origin.
• A t-shirt made from non-EU/UK fabric but stitched in the UK may or may not qualify, depending on value added.

Goods that do not meet rules of origin and are subject to a non-zero EU tariff may be considered 'at risk', unless UKIMS authorisation has been obtained.

What You'll Need to Send a Parcel from GB to NI:

When preparing your shipment, please ensure you have the following information to hand. Our systems are equipped to collect these details from you at the point of booking:

• Accurate sender/recipient details (including VAT and EORI numbers for B2B shipments. EORI numbers are mandatory)
• UKIMS Authorisation Number (if you're declaring the goods as 'not at risk' on a B2B basis)
• Clear item descriptions
• HS (Harmonised System) codes - Click here to access our Instant Commodity Code Classification Tool via ChatGPT. Alternatively, these can be identified using the GOV.UK Trade Tariff Tool.
• Country of origin
• Value of the goods
• Purpose of shipment

Still Have Questions?
Our team is here to help! If you have any further questions, please don't hesitate to get in touch at help@parcelbroker.co.uk. We're on hand to guide you through the process and ensure your parcels to Northern Ireland move smoothly and compliantly under the Windsor Framework.

Thank you for choosing ParcelBroker!