Categorising goods for Internal Market Movements from Great Britain to Northern Ireland

Last updated: 22 November 2024

The simplified processes for moving goods from a business in Great Britain (England, Scotland and Wales) to a business in Northern Ireland will be introduced when the full Windsor Framework is implemented, no earlier than 31 March 2025.

Find out more about Internal Market Movements.

You must check the category of goods you transport from Great Britain to Northern Ireland, to determine if they are eligible to move under the simplified processes.

Goods will be categorised as either Category 1, Category 2 or Standard goods where:

• Category 1 goods are not eligible for using the simplified processes for Internal Market Movements 
• Category 2 and Standard goods are eligible for using the simplified processes for Internal Market Movements 

The category of your goods will inform how you complete your Internal Market Movement Information. Further guidance about the Internal Market Movement Information will be added.

Some goods and movement types are not eligible for the simplified processes including goods:

• under customs duty suspense 
• that claim any customs, excise or VAT reliefs upon release to free circulation in Northern Ireland 
• that are destined for the EU

How to categorise your goods 

You will be able to categorise your goods by using:

• the Northern Ireland Online Tariff tool 

• Trader Goods Profile 

• the Trader Support Service 

Categorisation of goods is based on legal regulations, and the specific composition and origin of the goods.

Using the Northern Ireland Online Tariff tool 

You will be able to use the  Northern Ireland Online Tariff  within the online tariff tool to help identify which categories apply to your goods. Further guidance about the tool will be added.

Using the Trader Goods Profile 

A Trader Goods Profile is automatically created when you register for the UK Internal Market Scheme (UKIMS). Your profile can be used to maintain a list of your business’s commonly transported goods and their categorisation, which can be used by you or your intermediaries to submit your Internal Market Movement Information. 

Further guidance on the Trader Goods Profile and Internal Market Movement Information will be added.

Using the Trader Support Service 

If you use the Trader Support Service to make movements into Northern Ireland, you will be able to also get support to find your goods category in the portal. The Trader Support Service will provide information about your goods category and support you to complete your declarations and provide the relevant procedure code.

How categories affect the movement of goods under the simplified processes

Standard goods

Standard goods are eligible for the simplified processes where the data set meets the Internal Market Movement Information requirements and require a 6-digit commodity code. You can also choose to provide a 8 or 10 digit commodity code instead if you prefer.

To qualify as standard goods and to use the Internal Market Movement Information, they must not be Category 1 or Category 2 goods and must meet the “not at risk” criteria.

This means they must: 

• be in direct transport from Great Britain to Northern Ireland 
• be intended to be sold to, or used by, end consumers in the UK, and therefore deemed not ‘at risk’ of onward movement to the EU, including the Ireland under UKIMS
• not have import or licensing requirements that would not allow them to use the simplified processes 
• be in free circulation in the UK 
• not entering a customs duty suspense procedure

Certain goods may automatically be Standard goods or they may be categorised as Standard goods once you have confirmed they are exempt from certain category measures. 

For example, if you are moving Agri-foods, they would ordinarily be Category 2. However, if you are moving these goods under the Northern Ireland Retail Movement Scheme (NIRMS) you may be able to declare those goods as Standard goods using the Internal Market Movement Information with 6 digit commodity codes.

Category 2 goods

Category 2 goods are eligible to use the simplified processes, but the Internal Market Movement Information must be completed using an 8 digit commodity code. You can also choose to enter a 10 digit commodity code if you prefer.

Goods must meet certain requirements and conditions including document controls.

Category 2 goods include goods subject to excise, special health, licensing or environmental controls. 

If you are moving Category 2 goods, you will need to complete more information in your Internal Market Movement Information. These are specific data elements for Category 2 goods. These include: 

• documents produced, certificates and authorisations, additional references 
• net mass 
• supplementary units 
• commodity code (8 digits) - combined nomenclature code 

For Category 2 goods, you must use one of the following Additional Procedure Codes: 

• 1EL: Category 2 Excise Goods subject to Documentary Controls, including Licensing 
• 1EN: Category 2 Excise Goods not subject to Documentary Controls 
• 1LG: Category 2 Non-Excise Goods subject to Documentary Controls, including Licensing

Find out more information in the category of goods declaration completion instructions.

Category 1 goods

Category 1 goods are not eligible for the simplified processes and are subject to full customs processes. Declarations for these goods will also require a full 10 digit commodity code.

Category 1 goods are those subject to one or more of the following: 

• restrictions enforced by Article 215 of The Treaty of the Functioning of the European Union
• total bans or prohibitions 
• trade defence measures 
• union tariff rate quotas that are being claimed by the importer 
• union quotas other than tariff rate quotas 

The new Northern Ireland Online Tariff within the Online Tariff tool will support you to identify Category 1 goods. 

Find out more information in the category of goods declaration completion instructions.

Goods categorisation and exemptions

Category exemptions can apply when goods meet certain conditions and may enable access to the simplified processes.

For example, you may be able to supply licences for your goods which can change them from Category 1 to Category 2 and make them eligible for the simplified processes and the Internal Market Movement Information. 

In many cases exemptions do not apply. For example, if your goods come from countries where there are sanctions applied these will always be Category 1 goods.  

Certain excise goods, such as cigarettes, will always be Category 2 goods and there are no exemptions. This means more information about the goods will be required.