Sending goods from Great Britain to Northern Ireland no longer follows the same process as an ordinary domestic delivery. The Windsor Framework introduced simplified arrangements for eligible movements, but those benefits depend on who is authorised, where the goods will end up and whether they meet the “not at risk” conditions.
For Hertfordshire businesses moving parcels or freight into Northern Ireland, the practical question is whether a shipment qualifies, which party holds the authorisation and what evidence must be retained. Getting those details right can reduce paperwork and lower the risk of duty being charged unnecessarily.
UKIMS Applies to Goods Moving Into Northern Ireland
The UK Internal Market Scheme applies to eligible goods brought from Great Britain into Northern Ireland. It is not a scheme for goods moving from Northern Ireland into Great Britain, which makes the direction of travel the first detail to confirm.
For firms moving goods from Great Britain that will remain in the UK, using UKIMS for Northern Ireland trade can reduce the amount of data required for a qualifying movement. The authorisation allows Internal Market Movement Information to replace a full customs declaration when the scheme’s conditions are met.
For business-to-business parcels, either the sender or the receiving business can act as importer of record, but that party must hold the UKIMS authorisation. Where no authorised party is available, or the goods do not qualify for the simplified process, the movement may require full customs procedures and the applicable EU duty may be charged.
What Not at Risk Means in Practice
The phrase “not at risk” does not describe the safety of the goods. It means the goods are for sale to, or final use by, end consumers in the UK and meet the scheme’s conditions for being declared “not at risk”.
Eligibility also depends on the category of the goods. Standard goods and certain Category 2 goods can use the simplified processes when the relevant conditions are met. Category 1 goods are excluded and must move under the standard process. The goods’ composition, origin and applicable controls affect their category, while the intended destination helps determine whether they meet the “not at risk” conditions.
Businesses should therefore check the end use before relying on UKIMS. A shipment delivered to a Northern Ireland customer may still fall outside the simplified route if the goods are intended for onward sale into Ireland or another EU market.
What Businesses Need Before Applying
UKIMS authorisation must be in place before the goods move. It cannot be applied retrospectively to a shipment that has already left. Applicants must be established in the UK and show that they have suitable customs and tax compliance, financial standing, records, systems and internal controls.
Businesses can apply using a GB or XI EORI number, although an XI number should be used where one is already held. A business established outside Northern Ireland should also establish who will handle the movement formalities. This may be the Trader Support Service, another customs intermediary or, for business-to-business parcels, a carrier willing to act in that capacity.
The application asks for details about the business, the people responsible for the movements, the goods, their intended use and the systems used to demonstrate eligibility. HMRC also requires evidence or an explanation of the records, controls and internal procedures the business will use.
Why the Two Million Pound Figure Is Often Misread
The £2 million turnover figure is not a general eligibility threshold for every UKIMS applicant. It forms part of the additional conditions for processed goods that will be declared “not at risk”.
A business may satisfy the processing conditions if its annual turnover is below £2 million. A business with turnover of £2 million or more may still qualify where the goods are intended for an approved purpose, such as food sold to UK end consumers, qualifying construction work, health or care services, certain non-profit activities or the final use of animal feed in Northern Ireland.
This distinction matters for manufacturers, food businesses and companies sending components for processing or assembly. They should check both their turnover and the intended use of the processed goods rather than treating £2 million as a blanket UKIMS cut-off.
How Parcels and Freight Are Handled
The current Windsor Framework arrangements for business-to-business parcels have applied since 1 May 2025. A courier can move qualifying parcels without a full customs declaration and with no customs duty due when the party acting as importer of record, usually the sender or recipient, holds the relevant UKIMS authorisation and the goods meet the simplified movement criteria.
The business still needs to provide the carrier with accurate commercial details. Depending on the service, the courier may complete the movement information, or the business may use the Trader Support Service. TSS helps with declarations and can act as an indirect representative, but it does not replace UKIMS authorisation where the simplified scheme requires one.
Parcels sent by a business to a private individual do not require a customs declaration when they are moved by a carrier authorised under the UK Carrier Scheme. Businesses should therefore distinguish consumer orders from business deliveries before deciding which data and authorisation details to provide.
What Records Need to Be Kept
A UKIMS authorisation creates an ongoing record-keeping duty. Businesses moving goods under the scheme must retain supporting evidence for five years. That evidence needs to show that the goods were for sale to, or final use by, end consumers in the UK.
Useful records may include customer agreements, terms and conditions, invoices, transport documents, stock records and internal procedures showing how staff identify qualifying goods. When the authorised business does not control the final destination, written customer commitments can help establish that the goods will remain in the UK.
For businesses moving goods from Great Britain to Northern Ireland, the priority is to confirm eligibility before booking, identify the authorised party and make sure the supporting records match the actual supply chain. Resolving these points before dispatch reduces the risk of duty charges, declaration problems or delays after the carrier has accepted the shipment.
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