Parcelforce Worldwide and The Windsor Framework

The requirements for the Windsor Framework, the agreement between the UK and the EU amending the Northern Ireland Protocol and the legal instruments which sit beneath it, including but not limited to statutory guidance, came into effect on 1 May 2025. We would encourage customers to familiarise themselves with the requirements. The Windsor Framework does not affect goods movements from Northern Ireland to Great Britain or from Northern Ireland to Northern Ireland.
 

Updated guidance

 

The requirements for the Windsor Framework came into effect on 1 May 2025. The regulations for sending goods from Great Britain to Northern Ireland will change. Customers sending goods must provide additional data depending on whether the parcel is a Business to Consumer (B2C), Consumer to Consumer (C2C), Consumer to Business (C2B) or Business to Business (B2B). 

 

 

Latest updates

We continue to work with the Government to ensure that goods from Great Britain to Northern Ireland will continue to flow smoothly and efficiently.

Due to recent EU legislation, from 1 July 2026 EU duty may apply to all B2B ‘at risk’ movements from Great Britain to Northern Ireland, regardless of item value.

Please follow these links for the latest government updates:

 

HMRC guidance

Windsor Framework

 
Guidance for UK Internal Market Scheme (UKIMS)

 

Changes to our Products and Services

For business to business (B2B) movements from Great Britain to Northern Ireland, Parcelforce carries goods classified as either ‘not at risk’ or ‘at risk’:

  • ‘Not at risk’ goods: UK Internal Market Scheme (UKIMS) authorisation is required for all such movements via Parcelforce.
  • ‘At risk’ goods: These may be carried where customers comply with customs declaration requirements and any applicable duties and taxes in line with our Terms and Conditions.

‘At risk’ goods are those which may enter the EU and are subject to full customs processes and may be liable to EU duty where applicable.

Any applicable duties or charges may be charged to the sender in line with our Terms and Conditions.

Customers are encouraged to apply for UKIMS, which enables eligible goods to be declared ‘not at risk’ where they are not expected to move to the EU.

 
All Prohibited and Restricted goods movements will need to comply with Parcelforce Worldwide’s lists, available within the following link, and you and the recipient will need to meet the relevant data requirements for this traffic type.

Our Terms and Conditions can be found here.

 

UK Internal Market Scheme (UKIMS)

For business to business (B2B) movements from Great Britain to Northern Ireland, business customers are encouraged to apply for authorisation to the UK Internal Market Scheme (UKIMS).  This authorisation can, alongside other criteria, enable you to declare goods ‘not at risk’ of onward transport to the EU.

UKIMS authorisation page

 

Duty Reclaims

For business to business (B2B) movements from Great Britain to Northern Ireland, business customers may be able to claim back customs duties paid where goods remain in Northern Ireland. This is available through the Duty Reimbursement Scheme (DRS), subject to meeting the relevant eligibility criteria.

For ‘at risk’ movements, the sender will be treated as the Importer of Record (IoR).

Different Types of Goods Movements

The Windsor Framework requires that additional data is provided to send goods from Great Britain to Northern Ireland; the data required depends on the type of parcel movement. Our shipping solutions will mandate these data fields when you are sending goods from Great Britain to Northern Ireland.

 

Movement Type Definition Additional data to be provided by the customer
Business to Consumer
(B2C)
Parcels sent by a business in Great Britain to a private individual residing in Northern Ireland for personal use. Goods description, confirmation of goods categorisation by item (optional), weight (by item), value (by item), country of origin.
Consumer to Business
(C2B)
Parcels sent by a private individual in Great Britain to a business in Northern Ireland (for example, a customer returning an item to a shop). Goods description, confirmation of goods categorisation by item (optional), weight (by item), value (by item), country of origin, returned goods indicator.
Business to Business
(B2B) ‘Not at Risk’
Parcels sent by a business in Great Britain to a business in Northern Ireland where goods are not expected to move to the EU and are declared ‘not at risk’ Sender details (inc. EORI), receiver details (inc. EORI), value (total not by item), country of origin, goods description, tariff code (by item), UKIMS authorisation number.
Business to Business
(B2B) ‘At risk’
Parcels sent by a business in Great Britain to a business in Northern Ireland where goods may enter the EU and are therefore subject to full customs processes. Sender details (inc. EORI), receiver details (inc. EORI), value (total not by item), country of origin, goods description, tariff code (by item).

 

The above data is indicative and subject to change in line with government guidance.

Any applicable duties or charges for ‘At risk’ movements may be charged to the sender in line with our Terms and Conditions.

Frequently asked questions

 

The Windsor Framework only affects customers sending goods from Great Britain to Northern Ireland. The new regulations do not affect goods sent from NI to GB or from NI to NI, or items of correspondence.

 

Yes. The regulations apply to all carriers and came into effect on 1 May 2025.

 

Only parcels containing goods are covered by the Windsor Framework.

 

  • Business to consumer (B2C): Parcels sent by a business in Great Britain to a private individual residing in Northern Ireland for personal use.
  • Consumer to business (C2B): Parcels sent by a private individual in Great Britain to a business in Northern Ireland (for example, a customer returning an item to a shop).
  • Consumer to consumer (C2C): Parcels sent by a private individual in Great Britain to a private individual residing in Northern Ireland for personal use.
  • Business to business (B2B): Parcels sent by a business in Great Britain to a business in Northern Ireland.

 

The new UK Internal Market Scheme (UKIMS) allows registered businesses to provide a reduced dataset when sending B2B parcels from GB to NI. UKIMS registration indicates the parcels being sent are categorised as ‘not at risk’ of entry into the EU.

 

UKIMS only applies to B2B movements. UKIMS-registered businesses will be required to provide a reduced dataset compared to businesses not UKIMS-registered. B2B goods movements categorised as ‘not at risk’ must be accompanied by a valid UKIMS registration.

 

Together with the reduced dataset requirements (compared to non-UKIMS B2B movements), a UKIMS registration will reduce the likelihood of goods movements being delayed or held for inspection, with potential custom charges applied.

 

Goods ‘not at risk’ relates to B2B movements only. Goods categorised as ‘not at risk’ of entry to the EU, will require a reduced dataset compared to those goods categorised as ‘at risk’. Government guidance can be found here.

 

Goods ‘at risk’ relates to B2B movements only. Goods categorised as ‘at risk’ of entry to the EU, will need to meet greater data requirements.

 

Yes, Parcelforce Worldwide offers both ‘not at risk’ and ‘at risk’ options. Customers are encouraged to register for UKIMS to support the movement of goods categorised as ‘not at risk’.

 

Yes, we offer both a Next Day and a 2-day service.

 

Items containing only correspondence (including, but not limited to, personal and non-personal correspondence e.g. postcards, letters, braille letters, invoices and statements) and such other items, goods or articles which are classed as correspondence.

For the purposes of the Windsor Framework, items classified as correspondence include but are not limited to the following items that are purchased/sold/gifted/sent free of charge or with a sample such as:

  • Periodicals (magazines or newspapers)
  • Bulk sets of blank forms (such as invoices and statements)
  • Printed items sent as part of a mailing campaign addressed to an individual without a personalised covering letter enclosed or without any personalised text visible through or on the wrapping of the item, this should include catalogues, brochures and newsletters
  • Driving licences
  • Passports
  • Credit/debit cards
  • Card readers
  • PIN reminders
  • Phone top up cards
  • Phone SIM cards
  • Gift vouchers
  • Tickets to events

 

Items which are not categorised as correspondence, and which have an intrinsic or resale value, such as an item sent to fulfil a customer order, replacement parts, collectibles.  This can include (but is not limited to) items sent without charge as gifts or samples.

 

Guidance can be found at the following link, which also covers items which are sent ‘free of charge’.

 

This is the country where the goods were manufactured. Where 2 or more countries are involved in the manufacture of goods, the country of origin is where the last substantial manufacturing or processing has been performed. In this instance, 'substantial' is deemed as giving a commodity its essential character.