UK Internal Market Scheme (UKIMS) green lane for Great Britain–Northern Ireland movements: eligibility, compliance and evidence requirements under the Windsor Framework (from 30 September 2024)
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Practice notes
This Practice Note offers practical guidance on using the green lane under the UK Internal Market Scheme for moving goods to and from the UK and Northern Ireland.
Introduction
Under the UK–EU Trade and Cooperation Agreement, the UK and EU adopted the Protocol on Ireland/Northern Ireland, which addressed trade matters to protect the Good Friday Agreement. It recognised that Northern Ireland forms part of the UK’s customs territory.
Despite this, many businesses encountered difficulties when shipping goods between the UK and Northern Ireland, even where consignments were duty free. This stemmed from those goods being treated as if crossing an international border and therefore falling under customs controls, including multiple declarations, inspections and, where applicable, rules of origin obligations. For guidance on the Protocol, see Practice Note: Trade in goods with Northern Ireland.
To resolve these challenges, the Windsor Framework was agreed to create a fresh arrangement governing the movement of goods between the UK and Northern Ireland. Through this, a new UK Internal Market System (UKIMS) was introduced to facilitate trade between the UK and Northern Ireland...
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Web page updated on 22/05/2026
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