Customs implications of trade with Northern Ireland
The Windsor Framework
The United Kingdom (UK) and European Union (EU) have formally adopted the Windsor Framework, which came into effect on 25 March 2023.
The new arrangements envisage a simplification of customs procedures, facilitations for parcel post and an expansion of the existing trusted trader scheme. The changes will be introduced on a phased basis which will give traders and authorities time to prepare. The indicative timetable for implementation is:
- 30 September 2023 – start expanded scheme for trusted traders.
- 30 September 2024 – start all facilitations for freight and parcels.
The simplifications envisaged in the Windsor Framework apply to traders based in Northern Ireland and goods imported to Northern Ireland.
Goods that are destined for Ireland, which are shipped through Northern Ireland, continue to be subject to full customs and import requirements. This means that Irish traders can
- continue to complete their customs formalities in Northern Ireland
- move their goods, under the customs transit procedure, for completion of the formalities on arrival at an authorised premises in Ireland.
Next: Protocol on Ireland and Northern Ireland