Last updated 19 March 2025
Following the guidance issued in September 2024, there has been extensive preparatory work undertaken for the new arrangements for the movement of goods from Great Britain (England, Scotland and Wales) to Northern Ireland by parcels or freight set out in the Windsor Framework.
As a result, and subject to the relevant procedures, the new arrangements as set out in the Windsor Framework are planned to take effect from 1 May 2025.
The Internal Market Movement Information is a simplified dataset that you can use when you are moving goods from Great Britain (England, Scotland, and Wales) to Northern Ireland. The dataset requires less information compared to a full declaration and no duty will be charged when you use it. This is one of the simplified processes being introduced as agreed under the Windsor Framework.
You must be authorised under the UK Internal Market Scheme to submit the Internal Market Movement Information.
What goods you can declare
You can use the Internal Market Movement Information to move goods if they
- are ‘not at risk’ of entering the EU under the UK Internal Market Scheme (UKIMS)
- are Standard or Category 2 goods
- are in free circulation in Great Britain and are moving into free circulation in Northern Ireland
- move in direct transport from Great Britain to Northern Ireland — this includes goods moved under transit that pass through countries in the Common Transit Convention
You will need to submit a full declaration if
- your goods are Category 1 (excluded) goods such as, goods subject to certain quotas or trade defence measures
- there are any taxes due on your goods at the time of release in Northern Ireland
- you are claiming relief from customs duty on your goods on entry into Northern Ireland
- your goods are being entered into any special procedure upon arrival in Northern Ireland— they can still be entered into an Excise warehouse
Check the category of your goods
You will be able to use the Northern Ireland Online Tariff within the online tariff tool to help identify which categories apply to your goods.
There are three different categories of goods
- Standard
- Category 2
- Category 1
You can use the Internal Market Movement Information for Standard and Category 2 goods.
Standard goods can be declared using a 6-digit commodity code. This includes agri-food goods that move under the Northern Ireland Retail Movement Scheme (NIRMS).
For Category 2 goods you’ll need an 8-digit commodity code and you must declare relevant licences or certificates to release them if applicable. This includes excise products and goods subject to import controls. You may be able to use your Trader Goods Profile to pre-populate the commodity code.
Category 1 goods cannot be moved under UKIMS and therefore are excluded from being declared on the Internal Market Movement Information.
Find out more about the different categories and how to categorise your goods.
When to submit
Your decision on when to submit the Internal Market Movement Information will be dependent upon your personal preference and business model. You can submit the Internal Market Movement Information either
- pre-movement — providing all the information before the goods enter Northern Ireland
- post-movement — providing you with additional time to assemble the required information
If you’ve used the simplified frontier declaration or entry in declarant’s records processes, you may be able to use the Internal Market Movement Information to complete your supplementary declaration. You’ll be able to do this once your simplified frontier declaration has been accepted and will have until the 10th calendar day of the following month to submit the full dataset.
Locations where you need to submit before the goods board
If you chose to submit the Internal Market Movement Information pre-movement you’ll need to do this before the goods board
If you’re using the Goods Vehicle Movement Service, your submission will usually be marked as ‘arrived’ automatically on the system when your goods are imported. If the status has not been automatically updated, you’ll need to manually arrive your goods in Northern Ireland.
Options for submitting the Internal Market Movement Information after you have moved your goods
If you hold a UKIMS authorisation, you can submit the Internal Market Movement Information after you have moved your goods by using
- your own Simplified Customs Declaration Procedures (SCDP) entry in declarant’s records authorisation
- an intermediary’s SCDP entry in declarant’s records authorisation if they have permission with post-movement information completed using the Internal Market Movement Information
- using the UKIMS entry in declarant’s records authorisation
If you want to make an early submission
You may be able to submit the Internal Market Movement Information up to 30 days before the arrival of your goods, but it will only be formally accepted when your goods have actually arrived and been presented to customs.
What you’ll need
You’ll need the following information for each goods movement
- your EORI number associated with your UKIMS authorisation
- your UKIMS authorisation number
- details about the exporter and importer (such as their EORI number or full name and address)
- information about the intermediary (if you use one)
- a goods description
- the commodity code of the goods – you can check this using the Online Tariff Tool and it can also be pre-populated using the Trader Goods Profile
- the value and quantity of the goods
- the country of origin of the goods
- the goods category under the Windsor Framework
- the departure point and destination
- the mode of transport for moving the goods
- the number of packages in the consignment
- the type and amount of goods you’re moving
You may also need
- certificates and licences if your goods are Category 2 (controlled) goods
- your Northern Ireland Retail Movement Scheme reference number if you have one and the relevant documentation to accompany the movement
- your Northern Ireland Plant Health Label scheme authorisation if you have one and the relevant documentation to accompany the movement
Using your Trader Goods Profile
You can use your Trader Goods Profile to auto-populate parts of the Internal Market Movement Information.
In many cases you will be able to provide a product reference or simple goods description alongside standard commercial information to a haulier or intermediary which will enable them to complete the Internal Market Movement Information on your behalf.
How to submit
You can submit the Internal Market Movement Information using the Trader Support Service or customs declaration software.
Your customs intermediary must use software if they’re submitting it on your behalf.
Find out which boxes you need to complete if you’re using customs declaration software.
After you submit
You do not need to submit a supplementary declaration if you’ve submitted the Internal Market Movement Information before you move your goods.
You’ll be sent a message through your software when customs have cleared your goods.
If you need to amend or cancel your submission
Find out how to amend or cancel the Internal Market Movement Information.
More information and support
For support, you can contact the Customs and International Trade helpline or the Trader Support Service.