Windsor Framework

Businesses moving goods into Northern Ireland through the green lane must be authorized under the UK Internal Market Scheme and provide a reduced data set; goods at risk of entering the EU use the red lane with full customs declarations and possible EU duty. Since May 1, 2025, business-to-consumer parcels move under simplified parcel arrangements, with carriers authorized under the UK Carrier scheme supplying data. Northern Ireland continues to apply many EU product rules and EU VAT rules for goods.

The Windsor Framework decides whether shipping an online order from an English warehouse to Belfast is a domestic delivery or a customs movement. Consumer parcels now move with carrier-supplied data under the parcel arrangements, but business shipments still need UKIMS authorization and green lane declarations. A 3PL fulfilling for a brand that sells into Northern Ireland should confirm that its carrier is authorized under the UK Carrier scheme and that products meet any EU labeling rules that apply there, or shipments may be delayed.

• Brexit Customs Border2021 · Customs checks return between Britain and the EU

• UK Low-Value Import VAT Rules2021 · UK rules taxing imports up to £135 at point of sale
• Union Customs Code (UCC)2013, applied 2016 · EU's core customs law for imports, exports and transit
• EU General Product Safety Regulation (GPSR)2023, applies from 2024 · Safety, labeling, and EU contact rules for products

1. GOV.UK: The Windsor Framework gov.uk
2. GOV.UK: Windsor Framework unveiled to fix problems of the Northern Ireland Protocol gov.uk