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Checklist: Getting ready to move business-to-business (B2B) parcels from Great Britain to Northern Ireland  

Updated 20 February 2025

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This publication is available at https://www.gov.uk/government/publications/communications-resources-to-help-you-move-goods-from-great-britain-to-northern-ireland/checklist-getting-ready-to-move-business-to-business-b2b-parcels-from-great-britain-to-northern-ireland

Use this checklist to prepare for the new arrangements for business-to-business (B2B) parcel movements under the Windsor Framework by applying for the UK Internal Market Scheme (UKIMS).

The UK Internal Market Scheme (UKIMS) enables eligible goods moving from a business in Great Britain to a business in Northern Ireland to move without the need for your parcel carrier to submit a full customs declaration and without incurring duty.

This checklist is only for B2B parcel movements under the Windsor Framework. It does not apply to consumer parcel movements.

Steps to take for sending businesses

  • read the latest guidance on GOV.UK to find out about moving goods from Great Britain to Northern Ireland under the Windsor Framework
  • determine whether you are sending parcels to businesses or consumers in Northern Ireland – do this using existing knowledge such as whether:
    • your customer holds a business account with you
    • your customer requires a VAT invoice
    • your customer’s transactions indicate they are a business (such as volume ordered, type of goods ordered)
  • decide with the receiving business which party’s UKIMS authorisation will be used for the parcel’s movement
  • check whether you or your business meet the eligibility requirements to apply for the UK Internal Market Scheme (UKIMS) authorisation.
  • check whether your goods are ‘not at risk’ of moving to the EU and whether you can move them by using the Internal Market Movements from Great Britain to Northern Ireland.
  • make sure you have an EORI number, this is a requirement for moving parcels between Great Britain and Northern Ireland. If you are established or have a fixed place of business in Northern Ireland, you should get an XI EORI number, otherwise you can use a GB EORI number
  • gather the relevant evidence to support your UKIMS application listed in the guidance
  • log onto your Government Gateway account, provide the relevant evidence and submit the online application
  • if your application is successful and you receive your UKIMS number, make sure you keep this safe for future use with your parcel carrier
  • agree with your parcel carrier or FPO how you will advise them which movements are B2B or/and which are consumer movements. Also, agree how you will advise them which movements are eligible to use the UKIMS authorisation and which are ‘at risk’ movements. You may need to agree a standard operating procedure
  • provide the UKIMS authorisation number and associated EORI number to your parcel carrier or FPO

If you’re not UKIMS-authorised or your goods aren’t eligible to move using simplified processes for Internal Market Movements, you may be able to waive duty using the Customs Duty Waiver Scheme or claim for a repayment or remission of duty under the Duty Reimbursement Scheme

Steps to take for receiving businesses

If you’re not UKIMS-authorised or your goods aren’t eligible to be moved using simplified processes for Internal Market Movements, you may be able to waive duty using the Customs Duty Waiver Scheme or claim for a repayment or remission of duty under the Duty Reimbursement Scheme

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