windsor framework FAQs

Written By Nick

1. What is the Windsor Framework?

The Windsor Framework is an agreement between the UK and the EU designed to streamline trade between Great Britain (GB) and Northern Ireland (NI). It replaces the Northern Ireland Protocol, reducing trade barriers and making it easier to move goods while maintaining NI’s access to both UK and EU markets.

2. What is changing and when?

Starting from 1st May 2025, the Windsor Framework will roll out a two-lane system; Green and Red Lane. All items travelling to Northern Ireland will travel via one of these lanes.

3. Who is affected by these changes?

All businesses shipping parcels from Great Britain (GB) to Northern Ireland (NI) are affected.

4. Which lane should my item/s travel via?

‘GREEN LANE’ (also known as ‘not at risk’)

UK Business> NI Consume (B2C)

If your goods are:

  • ✓ ‘For sale to’ or ‘for final use by’ end consumers within NI

  • ✓ Delivered to a consumer

  • ✓ Product is acceptable to travel on green lane

  • ✓ Max 100kg per package for a single item or 31.5kg per package if consignment is made up of multiple items

  • ✓ Items <£135

Then:

  • Reduced customs checks and paperwork for goods deemed "not at risk" of entering the EU, which may lead to faster deliver

  • NO UKIMS sign up required

  • NO duty is applicable

UK Business> NI Business (B2B)

If your goods are:

  • ✓ ‘For sale to’ or ‘for final use by’ end consumers within NI

  • ✓ Delivered to a business

  • ✓ Under or Over 100kg per package for a single item or 31.5kg per package if consignment is made up of multiple items (to a business or end consumer)

  • ✓ Items <£135

Then:

  • Where eligible businesses can use the Simplified Process for Internal Market Movements (SPIMM) using UKIMS (See Q9)

  • UKIMS sign up required (See Q9)

  • A Direct/ Indirect representative will be required (See Q10)

  • NO duty is applicable

  • Additional information will be required such as Commercial Invoices

  • Where you expect your goods to follow this lane, please liaise with your AM to determine which carriers support this service (mainly Express carriers only) and what additional information may be required

‘RED LANE’ (also known as ‘at risk’)

  • ✓ Where your items do not fall into Green Lane criteria

  • ✓ ‘For sale to’ or ‘for final use by’ business or anyone outside of NI (e.g. ROI)

  • ✓ Items >£135

Then:

  • Full international customs controls and paperwork, including customs declaration forms required (e.g. commercial invoice)

  • UKIMS sign up required (See Q9)

  • A Direct/ Indirect representative will be required (See Q10)

  • Duty applicable

  • Additional information will be required such as Commercial Invoices Note- where you expect your goods to follow this lane, please liaise with your AM to determine which carriers support this service (mainly Express carriers only) and what additional information may be required

5. Who is responsible for knowing if the receiver is a consumer or a business?

This is your responsibility (the UK business sending goods) to liaise with your buyer to determine if they are a consumer or a business.

6. What information do UK businesses need to provide?

Additional information to be required when generating labels. No customs declarations are required.

  • HS Codes- Harmonized System Codes is a standardised, internationally recognized numerical system used by customs authorities to classify traded products for import and export purposes, determining tariffs, taxes, and duties.

  • Goods description

  • Weight/s

  • Item Value (each individual item)

  • UKIMS number (if required- see Q4 & Q8)

7. What steps should businesses take to comply with the Windsor Framework?

  • Determine if your shipments qualify for the Green or Red Lane.

  • If applicable, register for the UK Internal Market Scheme (UKIMS) to access the Green Lane benefits.

  • Stay updated on compliance requirements, particularly for parcels containing goods that could move into the EU.

  • Work with logistics providers who understand the new rules and can help ensure smooth parcel movements.

8. What internal IT changes are being made?

We are working with the carriers to update our API’s to accommodate the additional data points.

9. What is UKIMS and how do I get my UKIMS number

UK Internal Market Scheme (UKIMS) enables eligible goods moving from a business in UK to a business in NI that are for sale to, or final use by, end consumers located in the NI to move without incurring Duty & VAT (See ‘Helpful Links’)

10. What is a direct/ indirect representative?

If you are required to sign up to the UKIMS scheme, a representative will be required. Note- Evri, Royal Mail, Amazon and Yodel are NOT able to support this

11. What happens if I am UK business selling to an NI business and I don’t have a UKIMS number, or my products don’t fall within the ‘green lane’?

Your good will follow the ‘red lane’ and your goods will be eligible for Duty & VAT. However, if your items can be proven to have been consumed in NI- you can reclaim your duties after the event via HMRC.

12. What if all new information required is not provided or I send using the incorrect information/ lane?

Your items may be held and returned, and costs may be charged. Where your items are sent using the wrong data or lane, HMRC may audit your business, and you may be investigated resulting fines or prosecution.

13. Useful guides and links

The link below is a technical webinar, recorded and delivered by HMRC in November 2024, the UK Customs Authority details how to move parcels under the Windsor Framework from 1st May 2025 from Great Britain to Northern Ireland, when the new rules come into effect. In this session, we’ll cover:

  • The UK Internal Market Scheme (UKIMS) and how it simplifies B2B parcel movements

  • Customs requirements for B2B and B2C parcels

  • What businesses need to do now to prepare

  • Key deadlines and next steps

https://www.youtube.com/watch?v=VVcQeCbWv3w HMRC Video

https://www.youtube.com/watch?v=PCgvV1tdxS0 UPS Video- (note the Go Live date is 1st May 2025)

Helpful Links

Nick https://www.startuplogistlcs.co.uk
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