New rules after 1 May 2025 - Windsor Framework and TSS in practice.

Windsor Framework - simplifications already in place

Since 1 May, the full categorisation of goods according to three groups has been in place:

Category	Description	CN code
Standard goods	Without permits and SPS documentation - most consumer goods	6 figures
Category 2 goods	Requires permits, licences, concerning, inter alia, excise duty, plants, alcohol	8 digits
Category 1 goods	Prohibited goods or goods subject to safeguard duties - require full clearance	10 digits

Examples of goods "at risk"

- Clothing and footwear imported from outside the UK (without processing)
- Perfumes and luxury cosmetics
- Alcohol and excise products
- Electronics for resale
- Plants without NIPHL authorisation

TSS and NICTA tools - how to make your life easier

1. Trader Goods Profile (TGP)
   Created by UKIMS-registered companies, it contains a list of regularly transported goods, with assigned category and CN code. Automates IMMI declarations and allows data to be made available to carriers.
2. Accurate descriptions of goods in TSS
   Don't use generalities like 'accessories' - descriptions must include material, purpose, brand, model and volume, among others.
3. GMR (Goods Movement Reference)
   Standard merchandise can have a GMR generated automatically by the TSS portal - without manual input.

NIPHL - Northern Ireland Plant Health Label

Applies to exports of seeds, seedlings and agricultural machinery. Authorisation to use NIPHL labels required.

Operating from GB to NI? Take care:

• Registration of the consignee in the TSS - mandatory for customs declarations
• Consignee registration with UKIMS - to avoid customs duties and benefit from the "green lane"
• Consistent company data across systems
• Cooperation with an authorised carrier - especially for B2C

Reminder:

UK Ltd (a supplier from England) does not need to have UKIMS/TSS if:
- it is the NI buyer who makes the declarations and acts as the importer,
- The company operates on a DDP basis and the paperwork is handled by an agent.

However, if UK Ltd wishes to self-declare goods, it needs:
- EORI number XI
- registration with TSS and UKIMS

 

Summary of responsibilities - who is responsible for what?

Element	Responsible
Registration with TSS	Northern Ireland buyers
Registration with UKIMS	Northern Ireland buyers
Customs declarations	Buyer or agent
Payments (DDP)	UK Ltd
VAT invoice	UK Ltd (20% if recipient has no VAT)

 

If you are selling to Northern Ireland, now is the perfect time to:
- review its procedures,
- implement TSS and TGP tools,
- take care of the fluidity of supply.

Do you have questions? Contact our team of experts - we will be happy to help you analyse your case and optimise your export processes.