Check if you are eligible for the simplified processes for Internal Market Movements from Great Britain to Northern Ireland
Traders may be able to use the simplified processes for Internal Market Movements when moving goods within the UK's internal market. This applies to goods moving from a business in Great Britain (England, Scotland, or Wales) to a business in Northern Ireland.
These simplified processes are introduced as part of the new arrangements for parcels and freight under the Windsor Framework. Find out more about Internal Market Movements (opens in new tab).
UK Internal Market Scheme (UKIMS) authorised traders that move goods from Great Britain to Northern Ireland using the simplified processes can submit a simplified data set rather than a full declaration, as well as benefitting from zero customs duties.
Use this tool to help you check:
- what is required to use the simplified processes for Internal Market Movements
- the category of your goods
- what to do next
This tool sits on the UK tariff due to legal requirements set out in the Windsor Framework.
Categorisation of goods
Categorisation is based on legal regulations and the specific composition and origin of goods.
Traders must check the category of their goods to determine if they are eligible to use the simplified processes for Internal Market Movements.
Goods can be:
- Category 1: not eligible for simplified processes and subject to full customs duties and checks
- Category 2 or Standard goods: eligible for simplified processes
Before you start
You'll need to know:
- the commodity code for your goods
- the non-preferential origin of your goods
- when the internal movement of goods is likely to take place