Trading and moving goods in and out of Northern Ireland

TRADER SUPPORT SERVICE (TSS) New guidance for Internal Market Movements from Great Britain to Northern Ireland

On 24 October 2024, HMRC published details of the new simplified processes for Internal Market Movements that businesses should be fully prepared for by 31 March 2025. The simplified processes for moving goods from Great Britain (GB) to Northern Ireland (NI) will be introduced under the Windsor Framework

Key features include:

• Internal Market Movement Information (IMMI), which is a simplified dataset to use when moving goods
• A Trader Goods Profile (TGP) to support completing the simplified dataset
• Entry in Declarant’s Records (EIDR): as a TSS user you don’t require this and you can continue to use TSS’s EIDR authorisation

These processes apply to businesses in GB and NI where one party holds a UK Internal Market Scheme (UKIMS) authorisation and goods meet the ‘not at risk’ criteria. Goods destined for the EU may require full customs processes, including duty payments