Northern Ireland Retail Movement Scheme (Windsor Framework): Great Britain–Northern Ireland Retail Goods—Eligibility, Authorisation, Green Lane, General Certificates, Sealing and Checks
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Practice notes
This Practice Note offers practical guidance on the arrangements created by the Windsor Framework, as follows. The guidance addresses the movement of retail goods from the UK to Northern Ireland.
Introduction
Under the UK–EU Trade and Cooperation Agreement, the UK and the EU agreed the Protocol on Ireland/Northern Ireland. The protocol covered trade matters intended to protect the Good Friday agreement. In particular, it acknowledged that Northern Ireland forms part of the UK’s customs territory. Nevertheless, many traders encountered difficulties moving goods between the UK and Northern Ireland even where those goods were traded duty free. This arose because, in practical terms, the goods were otherwise treated as crossing an international frontier. Put differently, such goods came under customs supervision, which brought with it requirements for multiple declarations, inspections and, where relevant, rules of origin obligations. For guidance on the protocol, see Practice Note: Trade in goods with Northern Ireland. To address these problems, the Windsor Framework was negotiated to put in place a new arrangement for moving goods between the UK and Northern Ireland. For guidance on the Windsor Framework, see Practice Note: The Windsor Framework—trade between Northern Ireland, the UK and EU...
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Web page updated on 21/05/2026
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