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HMRC reminds traders of imminent changes coming under the Windsor Framework in May

On the 17th April, HMRC issued a letter to all traders reminding them about some of the upcoming changes impacting movement of goods between GB-NI from 1st May 2025. The below provides a key summary of such changes and prompts to action:


1. New Rules for Business-to-Business (B2B) Parcels & Freight

  • New processes are being introduced to keep goods moving efficiently.

  • Traders must follow updated procedures to avoid delays or customs duties.


2. Apply for UK Internal Market Scheme (UKIMS)


  • Purpose: Allows eligible GB to NI goods to move without full customs declarations or duty.

  • Action: Apply now, as authorisation can take weeks.

  • Applies to: Both freight and parcel B2B movements.


3. Pre-lodgement from 24 April 2025

  • You can start submitting:

    • IMMI (Internal Market Movement Information) via Customs Declaration Service (CDS).

    • GMRs via Goods Vehicle Movement Service (GVMS) using relevant MRNs.


Information Sharing Requirements

B2B Goods

  • Coordinate with supply chain (e.g. recipient or parcel carrier) on information required.

  • Based on UKIMS authorisation status.


If UKIMS Authorised: You’ll typically need to share:

  • Your and recipient's name, address, and EORI

  • UKIMS authorisation number

  • Goods description, value, weight, country of origin, and commodity code


If Not UKIMS Authorised:

  • More detailed data needed (e.g. 10-digit commodity codes, incoterms)

  • Duties may be charged unless reliefs apply


B2C Goods

  • No need for UKIMS if:

    • Single item parcel ≤ 100kg

    • Multi-item parcel ≤ 31.5kg

  • Provide standard commercial details (sender/recipient info, value, description, weight)


Support Available


Read Detailed guidance


Trader Support Service (TSS)

  • Free advice and training

  • Help with completing new processes (e.g., Trader Goods Profile, IMMI)


Contact Points

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