The Windsor Framework: Four Key Schemes Explained
The Windsor Framework, a legal agreement between the EU and the UK, has implemented new schemes to make trade between GB and NI smoother and more efficient. These schemes are designed to tackle the challenges presented by Brexit and guarantee a seamless flow of goods across the Irish border.
This blog post discusses the key four schemes of the Windsor Framework:
- UK Internal Market Scheme (UKIMS)
- Northern Ireland Plant Health Label Scheme (NIPHL)
- Northern Ireland Retail Movement Scheme (NIRMS)
- Duty Reimbursement Scheme
UK Internal Market Scheme (UKIMS)
The UK Internal Market Scheme (UKIMS) is an updated and expanded version of the UK Trader Scheme. The new UKIMS replaces the old UK Trader Scheme and allows registered traders to move goods from GB to NI in the existing “not at risk” arrangement.
The UKIMS is now open for registration; you can apply online here. Businesses or traders authorised under the UKIMS will directly receive notification from HMRC to provide the required information and apply for the UK Internal Market Scheme (UKIMS).
How does the UK Internal Market Scheme (UKIMS) differ from the UK Trader Scheme?
Increased eligibility: The UKIMS makes all businesses across the UK eligible, removing the previous requirement of having a physical premise in Northern Ireland.
Increased turnover threshold: The new UK Internal Market Scheme significantly increases the maximum turnover for UK businesses to qualify under UKIMS.
Sector-specific exemptions: The UKIMS makes certain businesses, such as those in the construction, healthcare, animal feed, and not-for-profit sectors, eligible to move goods even if they exceed the threshold.
Reduced paperwork: The UK Internal Market Scheme reduces the need for additional documentation and checks, simplifying the process.
Northern Ireland Plant Health Label Scheme (NIPHL)
The Northern Ireland Plant Health Label Scheme allows the movement of plants from Great Britain to Northern Ireland without requiring a phytosanitary certificate.
The NIPHL scheme allows the movement of the following goods:
- Used forestry, agricultural machinery, and vehicles
- Seeds and plants for planting
- Seed potatoes
Traders and growers using the NIPHL scheme are required to ensure that all the checks for diseases and pests are met.
Eligibility criteria for the scheme
You must meet the following criteria to be eligible for the NIPHL scheme:
The goods must be sold or consumed in Northern Ireland.
The importer must be a registered professional operator in NI, while the exporter must be an authorised professional operator in the GB.
The scheme is only valid for GB-NI movements, not internally.
Both traders and growers must have the authorisation to issue and print the NIPHL.
NIPHL registration
You can register online using this link:
Northern Ireland Retail Movement Scheme (NIRMS)
The Windsor Framework introduces a new Northern Ireland Retail Movement Goods Scheme (NIRMS) to move pre-packed retail goods from Great Britain to Northern Ireland.
It replaced the current Scheme for Temporary Agrifood Movement into Northern Ireland (STAMNI) on 1 October 2023.
All the retail food and drinks moving through this scheme must comply with the UK public health and consumer safety standards.
Eligibility criteria for businesses
This scheme benefits all businesses involved in the movement of retail food items for final consumption in Northern Ireland.
It includes:
Hospitality venues (restaurants and pubs)
Businesses providing food to the public sectors, such as hospitals and schools.
Wholesaling businesses supplying smaller retail outlets
Retailers selling finished retail food items to end users
Businesses operating factory cafes and canteens
NIRMS registration
Qualifying businesses and traders can apply for NIRMS registration online using this link:
You need to provide the type of your business, GB departure and NI arrival establishments, contact information, and UK food business operator registration number.
Duty Reimbursement Scheme
The Government introduced the Duty Reimbursement Scheme to refund the EU duties paid for the goods (at risk) moved to Northern Ireland that were not used or sold in the EU.
To claim the duty reimbursement, traders must provide evidence that the goods were used or sold in Northern Ireland, moved elsewhere in the UK, or exported outside the EU.
Evidence to support your duty reimbursement claim
Examples of evidence could include:
Sales invoice
Export declaration
Bill of lading
Evidence of customer ordersManifest data
Transport document
Contracts for sale
Inventory record
How do I claim duty reimbursement?
You can claim online using your Government Gateway ID.
HMRC will inform you upon receiving your claim and contact you upon approval.
The bottom line
The Windsor Framework has introduced new schemes to simplify trading between Great Britain and Northern Ireland. This blog discussed four key schemes: UKIMS, NIPHL, NIRMS, and Duty Reimbursement Scheme. These schemes offer efficiency and assistance to businesses working across the Irish borders.
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