Trade with Northern Ireland: Our UKIMS Guide

Understanding UKIMS: Simplifying GB-NI trade under the Windsor Framework for smoother, duty-free, and compliant goods movement.

Unpacking UKIMS and the Windsor Framework

The aftermath of the UK's departure from the EU brought a maze of trading complexities, some of which have been untangled over time. Yet, one persistent challenge remains: the movement of goods between Great Britain (GB) and Northern Ireland (NI). The Windsor Framework emerged as a solution, providing a phased roadmap for smoother trade. A cornerstone of this plan is the UK Internal Market Scheme (UKIMS), which came into effect in October 2023.

Although often intertwined with the concept of the "Green Lane," UKIMS and the Green Lane serve distinct purposes. UKIMS determines eligibility for simplified trade, while Green Lane facilitates expedited movement for approved goods. By 31 March 2025, the Windsor Framework aims to be fully operational, offering a more stable and predictable trading landscape between GB and NI.

Once fully implemented, businesses authorised under UKIMS will enjoy significant benefits, including avoiding supplementary import declarations and using simplified data for moving goods.

Understanding UKIMS

UKIMS, a critical component of the Windsor Framework, is designed to ease the movement of goods from GB to NI. Reducing bureaucratic hurdles ensures compliance with the EU Single Market while supporting the UK’s internal trade goals.

At its core, UKIMS focuses on:

• Simplifying Trade: Cutting down on checks and paperwork for qualifying goods entering NI.

• Supporting Domestic Markets: Ensuring goods destined exclusively for NI remain within the UK’s Internal Market.

• Enhancing Compliance: Providing a transparent and structured framework for traders.

  
  

The scheme reflects the UK government’s efforts to boost efficiency in domestic trade while honouring obligations under the EU-UK Trade and Cooperation Agreement (TCA).

Key Advantages of UKIMS

A standout feature of UKIMS is the ability to designate goods as "not at risk" of entering the EU Single Market, even when they might typically fall under "at risk" categories.

For "not at risk" goods, the benefits include:

• Exemption from import duties for eligible goods.

• Simplified EU Customs requirements.

This approach treats qualifying goods as part of the internal UK trade flow, reducing costs and complexity for businesses operating between GB and NI.

Risk Classification: "At Risk" vs "Not At Risk"

The Windsor Framework categorises goods into "at risk" and "not at risk," determining whether EU tariffs and Customs controls are applicable.

Not At Risk Goods:

• Exclusively for use or sale within NI.

• Eligible for zero tariffs and simplified processes.

  
  

Eligibility Conditions:

• Goods must not be subject to EU trade defence measures, such as anti-dumping duties.

• Traders must register under UKIMS to access Green Lane privileges.

  
  

At Risk Goods:

• Potentially entering the EU Single Market.

• Subject to EU tariffs, regulatory checks, and compliance measures.

This system ensures that goods entering the broader EU market adhere to its strict standards, while internal UK goods face fewer barriers.

Compliance Essentials

Businesses participating in UKIMS must adopt robust compliance practices to fully benefit from the scheme.

Key requirements include:

• Internal Oversight: Establishing effective systems to track and manage goods movement.

• Detailed Records: Maintaining evidence that supports the classification of goods.

• UKIMS Registration: Ensuring authorisation to access scheme benefits.

Adherence to these requirements safeguards businesses from penalties and optimises trade efficiency.

Evaluating UKIMS for Your Operations

Before committing to UKIMS, businesses should evaluate whether they can meet its stringent compliance standards. Factors to consider include:

• Nature of Goods: Are the goods intended for processing or subject to EU trade defence measures?

• Compliance Capabilities: Can your business provide comprehensive evidence at the consignment level?

• Tariff Implications: Could other options, such as tariff preferences under the TCA, better suit your needs?

For instance, unprocessed goods with zero EU tariffs may qualify as "not at risk" without requiring UKIMS registration, simplifying their movement into NI.

Practical Applications and Responsibilities

UKIMS requires importers to ensure compliance. For instance, a company based in Great Britain that ships goods to a retailer in Northern Ireland under DDP Incoterms® must prove that the goods stay within the UK’s Internal Market. This requires providing strong evidence to confirm that the goods are not diverted to the EU. Clear documentation and effective communication are essential to fulfill these obligations.

Looking Ahead

As a linchpin of the Windsor Framework, UKIMS promises substantial benefits for businesses navigating GB-NI trade. It aims to foster a seamless trading experience by reducing administrative burdens and streamlining processes. With full implementation slated for 31 March 2025, now is the time for businesses to prepare. Understanding UKIMS and leveraging its advantages could be the key to optimising trade operations and ensuring compliance.

Are you ready to embrace these changes? Taking proactive steps today could set the stage for smoother trading tomorrow.

More Information

Windsor Framework

📝Trade with NI: Windsor Framework Delay: The Delay of the Windsor Framework implementations: Discover how the recent delay impacts your customs operations

SPIMM

Overarching SPIMM (updated to include links to UKIMS EIDR, Categorisation and the correct hyperlink to OTT)

UKIMS – General

📝Trade with Northern Ireland: Our UKIMS Guide

Explanatory Note: Understanding UKIMS: Simplifying GB-NI trade under the Windsor Framework for smoother, duty-free, and compliant goods movement.

🖥️ Find out how to apply for UKIMS authorisation and the requirements you will need to meet 

⬇️New Arrangements for Moving Goods from Great Britain to Northern Ireland: Download 9-page E-mail from HMRC to non-TSS users on UKIMS & IMMI 

⬇️New Arrangements for Moving Goods from Great Britain to Northern Ireland: Download 9-page E-mail from HMRC to TSS users on UKIMS & IMMI 

💻Categorising goods for Internal Market Movements from Great Britain to Northern Ireland

Explanatory Note: Find out how to check and categorise goods you move from Great Britain to Northern Ireland using the simplified process for internal market movements.

UKIMS - EIDR

💻 Information on UKIMS-EIDR on Gov.uk

⬇️Letter from HMRC to traders on UKIMS-EIDR

UKIMS - NOP

💻Guide to NOP Waiver on Gov.uk

⬇️Letters from HMRC to traders on UKIMS-EIDR

ICS2

💻Safety and security requirements on imports and exports - GOV.UK (www.gov.uk)

💻Register to use the Import Control System 2 - GOV.UK (www.gov.uk)

💻Make an entry summary declaration using the Import Control System 2 - GOV.UK (www.gov.uk)

💻Register to make an entry summary declaration in Northern Ireland - GOV.UK (www.gov.uk)

💻Making an entry summary declaration - GOV.UK (www.gov.uk) 

Excise Notice 204b

💻Certified traders and tax representatives — EU trade in duty-paid goods (204b) - GOV.UK (www.gov.uk)

VAT & Import Duty

💻 How to claim a repayment of import duty and VAT if you've overpaid - GOV.UK (www.gov.uk)

Regular Shipping Service

💻Get proof your goods have Union (EU) status - GOV.UK (www.gov.uk)

UK Carrier Scheme

🖥️ Gov updates “Check if you can apply for the UK Carrier Scheme.

🖥️ Check if you can apply for the UK Carrier Scheme.

🖥️ Read the statutory guidance for businesses sending parcels to Northern Ireland