Trading with Northern Ireland under the Windsor Framework

How UK businesses move goods between Great Britain and Northern Ireland under the Windsor Framework. Covers UKIMS authorisation, NIRMS for food products, EORI numbers, customs declarations, duty relief, and VAT requirements.

Northern Ireland
Guide summary

Follow the Windsor Framework rules to move goods between Great Britain and Northern Ireland. Get EORI numbers for customs declarations, apply for UKIMS authorisation to use simplified ‘green lane’ procedures, and check if your goods need CE marking.

  • Get GB EORI number immediately for moving goods from GB to NI
  • Apply for XI EORI within 5 working days if trading via NI with EU
  • Use UKIMS authorisation for simplified ‘green lane’ movements
  • NIRMS reduces checks to 5% for agri-food from 1 July 2025
  • CE marking required for goods sold in NI (UKCA not accepted)
  • Keep records for 5 years including invoices and delivery notes
  • Full customs declarations required for goods at risk of entering EU
  • Duty waived for goods staying in UK customs territory
On this page
Northern Ireland

Related guides in International Trade

The Windsor Framework governs trade between Great Britain (England, Scotland, Wales) and Northern Ireland. It creates simplified arrangements for most goods while ensuring compliance with the UK's international commitments.

This guide explains what you need to do to move goods between GB and NI, whether you're a GB business selling to NI customers or an NI business receiving goods from GB suppliers.

Getting your EORI numbers

Before you can move goods between GB and NI, you need the right EORI (Economic Operators Registration and Identification) numbers. The requirements differ depending on where your business is based.

Which EORI number do you need?

  • GB-based business moving goods to NI: You need a GB EORI. An XI EORI is only needed if you're also trading with the EU via NI
  • NI-based business: You need both GB and XI EORI numbers to access both markets
  • EU business selling to NI: You need an XI EORI to make customs declarations

Apply for your EORI numbers through HMRC's online service. GB EORI is usually issued immediately; XI EORI takes up to 5 working days.

UK Internal Market Scheme (UKIMS)

UKIMS is the authorisation that allows your goods to move through the simplified "green lane" without full customs declarations. If you regularly move goods from GB to NI, you should apply for UKIMS authorisation.

Should you apply for UKIMS?

Yes, apply if:

  • You regularly move goods from GB to NI (more than occasional shipments)
  • Your goods are for the NI market, not for onward movement to the EU
  • You want to avoid full customs declarations and duty payments

You may not need UKIMS if:

  • You're sending consumer parcels (the carrier handles this under the UK Carrier Scheme)
  • Your goods are low value (under £135) and "not at risk" of entering the EU
  • You're making one-off or very occasional shipments

What this means for online retailers

  • Consumer deliveries: No customs declarations needed - your carrier shares standard commercial data with HMRC
  • Business deliveries: Either you or the recipient needs UKIMS authorisation, or the carrier submits a CDS declaration
  • UK Carrier Scheme: Major carriers like Royal Mail, Parcelforce, DPD handle compliance automatically for consumer parcels

In practice, most GB retailers can ship to NI consumers exactly as they ship to England or Wales.

Moving food and agrifood products (NIRMS)

The Northern Ireland Retail Movement Scheme (NIRMS) provides simplified arrangements for moving prepacked retail agrifood goods from GB to NI. This replaces the previous STAMNI scheme.

"Not for EU" labelling requirements

Goods moving under NIRMS must carry "Not for EU" labelling to show they're not intended for the EU market. These requirements are being phased in:

Labelling guidance

  • Labels must be clearly visible and non-removable
  • Can be on the product packaging or a separate label
  • 30-day grace period after each phase for existing inventory
  • Check APHA guidance for specific product requirements

Duty relief and reimbursement

Even if your goods are classified as "at risk" and you pay EU duty, you may be able to reclaim it or have it waived.

Customs Duty Waiver Scheme

Under de minimis aid rules, duty can be waived up to certain limits:

VAT for Northern Ireland trade

Northern Ireland has a unique VAT position - it follows UK VAT rules for goods but is treated as part of the EU for VAT purposes. This affects how you account for VAT on cross-border sales.

Step-by-step: Setting up for NI trade

  1. Get your GB EORI: Apply through HMRC if you don't have one
  2. Register for Trader Support Service: Free service that can handle declarations for you
  3. Apply for UKIMS: For simplified GB to NI movements of qualifying goods
  4. Set up Trader Goods Profile: Pre-declare your common goods and suppliers
  5. Register for NIRMS: If you're moving food or agrifood products
  6. Get XI EORI (if needed): Required for EU trade via NI