Effective 1 May 2025
The Windsor Framework is a further development of the post-Brexit trading arrangements designed to simplify the movement of goods between the United Kingdom (UK) and Northern Ireland (NI).
For UK-based B2C parcel businesses, the Windsor Framework generally does not require changes to daily operations, and no registration with HMRC schemes is required in most cases.
However, we strongly recommend familiarising yourself with the official information available on the HMRC website.
Summary for UK-Based Businesses Making B2C Sales to Customers in Northern Ireland
1. Fulfillment From Within the UK
If your goods are shipped from anywhere in Great Britain directly to Northern Ireland:
Use an approved carrier operating under the UK Carrier Scheme.
Treat and file the sale as an internal UK sale.
Do not use an IOSS number for these shipments.
2. Fulfillment From Outside the UK/EU (Imports into NI)
If goods are shipped to a NI consumer directly from a non-UK, non-EU location:
Inform your carrier to use your IOSS number for the shipment.
The sale is considered an IOSS transaction and should be treated accordingly.
Your IOSS number must be used even if the parcel physically travels through UK territory before reaching NI.
B2C Parcel Movements From Within the UK → Northern Ireland
Exemptions
Shipments meeting the criteria below do not require:
Customs declarations
Safety & security filings
Customs duty
Presentation to customs authorities
Criteria to Qualify
A parcel must meet all of the following:
Sent by a UK business
Moved by an authorised carrier (under the UK Carrier Scheme), when required
Sent to a consumer (B2C)
Weighs less than 31.5 kg (or up to 100 kg for a single-item B2C shipment)
Not subject to restricted or controlled goods legislation (e.g., sanctions, EU trade defence measures, regulated goods)
Further Information
More detailed guidance and official updates can be found on the HMRC website.