Delivery to Northern Ireland

Subject to the relevant procedures, the new arrangements outlined in the Windsor Framework are scheduled to take effect from 1 May 2025.

The UK Internal Market Scheme (UKIMS) allows eligible goods moving from a business in Great Britain to a business in Northern Ireland—intended for sale to, or final use by, end consumers located in the UK, to move without the need for a full international customs declaration and without incurring duty.

For goods sent to consumers in Northern Ireland for personal use, no individual customs declarations are required, and no duty will be payable.

For goods sent to a business in Northern Ireland, we will need to gather further information to confirm that the parcel(s) are being delivered to a business. A declaration must also be made stating whether the goods are ‘at risk’ or ‘not at risk’ of being moved on to the EU.

Goods are considered ‘at risk’ if they:

Might be sold or used in the EU after arriving in Northern Ireland
They are sent to Northern Ireland for commercial processing
Are not covered by UKIMS authorisation

Goods are considered ‘not at risk’ if they:

Are covered by the UK Internal Market Scheme (UKIMS)
Are sent for an approved commercial processing purpose
Will be sold to, or used by, someone in the UK (including Northern Ireland)
Are not subject to EU trade remedies

UKIMS enables businesses in Northern Ireland to demonstrate that goods will remain within the UK. It allows for simpler procedures, faster clearance, and exemption from customs charges. UKIMS authorisation is a mandatory requirement to declare that goods being moved to Northern Ireland are ‘not at risk’.

If Underfloor Store does not have a UKIMS authorisation number from a business customer in Northern Ireland, the shipment will be treated as though it is leaving the UK. In this case, a full customs declaration will be required, and customs charges may be payable by the recipient business or individual.

For more information on the Windsor Framework and how this impacts your deliveries, please see the UK Gov website