Updates to Windsor Framework and launch of UK Internal Market Scheme

June 16th, 2023

As part of the Windsor Framework implementation process, the Government has published detailed guidance highlighting important information regarding the movement of goods between Northern Ireland and the United Kingdom.

Please see the below link for the guidance on GOV.UK

https://www.gov.uk/government/collections/the-windsor-framework-further-detail-and-publications?&utm_source=jccc_update&utm_medium=stk_email&utm_campaign=northern_ireland&utm_content=09_06_2023#subsidy-control

In addition, HMRC has announced the replacement of the existing UK Trader Scheme (UKTS) with the new UK Internal Market Scheme (UKIMS) which will be mandatory from 30th September 2024.

The registration for the new scheme is now open and all traders are invited to commence the registration process. Authorised businesses will be able to move goods into Northern Ireland under the expanded scheme criteria from 30th September 2023.

The detailed guidance is available via the this link https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-ireland?&utm_source=jccc_update&utm_medium=stk_email&utm_campaign=northern_ireland&utm_content=09_06_2023

The GOV.UK update also announced additional information the following schemes:

• Duty Reimbursement Scheme – this will allow traders to reclaim EU duty paid on goods that can be shown not to have entered the EU. The scheme will launch on 30th June and applies to goods moved since 2021.

• Customs Duty Waiver Scheme – from January 2024, the maximum value of duties able to be waived over the course of three tax years for ‘at risk’ goods moved into Northern Ireland will rise to €275,000 (~£235,000) from the current level of €200,000 (~£170,000).

• Parcels – from 30th September 2024, a new set of arrangements for the movement of parcels will apply, which will enable consumers to send and receive parcels as they do today, alongside parcel operators sharing standard commercial data with HMRC.