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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.

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听
• applying to use Entry in Declarant鈥檚 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 鈥榥ot at risk鈥� 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.听

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鈥�sign up for the free Trader Support Service.听

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

• get someone to deal with customs for you鈥�舛寞��
• find a training provider to help you听
• 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鈥檒l need an鈥疎conomic Operators Registration and Identification number鈥�(EORI) if you plan to move goods from Great Britain to Northern Ireland. Find out how to鈥�get an鈥�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 鈥榥ot at risk鈥� if they are brought into Northern Ireland for sale or final use by end consumers in Northern Ireland or Great Britain.

You can鈥�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.鈥���

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.听

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鈥疘nternal Market Movement Information鈥痠s a simplified dataset 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.听听

To use the simplified dataset, goods must be 鈥榥ot at risk鈥� under the UK Internal Market Scheme. Read more about鈥�moving goods you bring into Northern Ireland as 鈥榥ot as risk鈥� of moving to the EU.

The Trader Goods Profile can help you complete the鈥疘nternal Market Movement Information. The profile pre-populates some of the鈥痠nformation 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.

Find out how to manage information about the goods you move between Great Britain and Northern Ireland in your Trader Goods Profile.

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

• meet the criteria to move using the UKIMS authorisation as 鈥榥ot at risk鈥� of entering the EU听听

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

• Standard or Category 2 goods听

You can submit鈥疘nternal Market Movement Information:听

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

• post-movement using the EIDR process听

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.

Find out how to submit Internal Market Movement Information for moving 鈥榥ot at risk鈥� goods from Great Britain to Northern Ireland.

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 where:

• Category 1 goods are not eligible听听

• Standard and Category 2 goods are eligible

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

Category 1 goods are excluded from using the鈥痵implified processes for Internal Market Movements鈥痑nd 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.听

Standard goods must:听

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

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

You will be able to use the 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鈥檚 Records (EIDR) procedure specifically for Internal Market Movements that businesses can apply for.

You do not need to apply if you:

• are authorised to use entry in declarant鈥檚 records under simplified customs declaration process
• use the听Trader Support Service听
• 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鈥檝e moved your goods, you can use the simplified dataset to complete the process.听

When to use UKIMS-EIDR

You can only use鈥�UKIMS-EIDR鈥痶o move standard goods using direct transport from Great Britain to Northern Ireland. These goods must also be 鈥榥ot at risk鈥� of onward movement into the EU. If you are moving goods under the鈥�Northern Ireland Retail Movement Scheme (NIRMS)鈥痽ou can also use鈥�UKIMS-EIDR鈥痶o move your goods.听

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

You can apply to use this if you:听

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

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鈥痵implified processes for Internal Market Movements. If you prefer to use the standard process, you still can do so, even if you are UKIMS authorised.听

For goods movements that qualify for 鈥榥ot at risk鈥� treatment due to the applicable rates of duty but are not eligible to move using the听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 鈥榓t risk鈥� of moving to the EU

If you鈥檙e 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 鈥榓t risk鈥� of onward movement to the EU or 鈥榥ot at risk鈥�.

鈥楢t risk鈥� goods will be charged the applicable EU rate of duty.听You can:听

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

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

You may be able to鈥�鈥嬧��claim a waiver for 鈥榓t risk鈥� goods you move into Northern Ireland from Great Britain or countries outside the UK and EU, or reimbursement or remission for import duty paid.