Moving goods into Northern Ireland (Windsor Framework)
Published 29 May 2025
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UK internal market scheme
Description of UK internal market scheme authorisation
The UK Internal Market Scheme allows you to move eligible goods from Great Britain (England, Scotland and Wales) into Northern Ireland without paying duty. You will pay duty at the UK rate if you are moving eligible goods into Northern Ireland from a country that is outside both the UK and the EU.
Benefits and features of UK internal market scheme authorisation
From 30 September 2024, holders of this authorisation have benefited from the simplified processes for UK internal market movements.
Goods moving from Great Britain into Northern Ireland using the new simplified processes will:
- not be subject to the same processes that apply to other goods entering Northern Ireland
- only need to submit a simplified dataset, based on commercial information
UK internal market scheme: entry in declarant바카라 사이트™s records authorisation
If you are an existing holder of UK internal market scheme authorisation, you may be eligible for the entry in declarant바카라 사이트™s records version of the authorisation. You can use this for moving goods from Great Britain to Northern Ireland.
Like the simplified customs declaration procedure using entry in declarant바카라 사이트™s records process, this authorisation allows you to move goods without using HMRC systems to declare them at the time of the movement. Instead you enter a simplified data set in your own commercial records and submit additional customs information on a supplementary declaration using HMRC systems at a later date.
Benefits and features of UK internal market scheme: entry in declarant바카라 사이트™s records authorisation
Holding this authorisation allows you to complete your declarations after the movement has been made.
UK Carrier (UKC) Scheme
Description of UKC authorisation
The UK Carrier (UKC) Scheme is an authorisation that allows businesses to move eligible consumer parcels, from Great Britain to Northern Ireland, in line with Windsor Framework arrangements.
Benefits and features of UKC authorisation
UKC Scheme authorisation will allow your business to ensure the smooth flow of parcels by sending them without completing any customs or safety and security declarations.