The simplified processes for moving goods from Great Britain into Northern Ireland will be introduced when the full Windsor Framework is implemented from 31 March 2025. The UK Internal Market Scheme (UKIMS) authorisation gives you access to the simplified processes. Having a UKIMS number means goods moving from Great Britain into Northern Ireland will be classified as ‘not at risk’ and will not be charged duty if entering Northern Ireland from free circulation in Great Britain.

Without a UKIMS number, goods will be treated as being ‘at risk’, which means duty may be charged and they may take longer to get through customs.

You can apply for a UKIMS number via the government gateway. The application is quite complex and requires a lot of data gathering, so it is recommended that charities start the application process as soon as possible.

If anyone would like to discuss this further, or has any helpful insights into the process, please get in touch with CTG.