Movement of goods and parcels from Great Britain to Northern Ireland under the Windsor Framework

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 will implement the arrangements for goods and parcels entering Northern Ireland as provided for in the Windsor Framework. These include the expanded trusted trader scheme, which from 30 September 2023 will allow a broader range of business to declare goods not ‘at risk’.

Source: taxscape.deloitte.com