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Windsor Framework Guidelines - changes to parcel deliveries from 1st May 2025

Impact to Parcel Deliveries Shipping from Great Britian to Northern Ireland

Introduction

All suppliers are no doubt aware there are changes being implemented to how parcel deliveries move from GB to NI. These changes are due to the implementation of the Windsor Framework. This comes into force on 1st May 2025.

This notification only applies to goods shipping from GB to NI using parcel carriers (FPO’s – Fast Parcel Operators). All other arrangements as regards freight (pallet) movements are unchanged as are parcel movements to other jurisdictions.

The Windsor Framework has introduced the concept of ‘green lanes’ and ‘red lanes’ for goods. Green lane goods can move with reduced data requirements whereas red lane goods require the same details currently used for freight movements. The green lane is for goods that are not at risk of entering the EU. The red lane is for goods that will / may enter the EU. There are other rules that govern certain types of goods – but for the most part:

  • Green = not at risk (of entering the EU). These goods will not incur duty.
  • Red = at risk or maybe at risk (of entering the EU). These goods may incur duty.

Given SDC operates both production and aftermarket sites in Northern Ireland, how green lane and red lane goods are classified differs slightly.

Production Materials (Processed)

All direct materials for use in trailer manufacture are deemed at risk – and this should be stated on the sales / commercial invoice for the shipment.

The only materials that can be shipped as not at risk to an SDC production site are goods that are not processed, for example stationery, machine parts (say, a welder spare part) and PPE.

The reason for this is that, as a processing company with a turnover in excess of £2M, we do not qualify under the UKIMS scheme to define all goods as not at risk.

Aftermarket Materials (Unprocessed)

All general stock purchases for aftermarket parts are classified as at risk. This is because the final destination for some of this stock may be the EU. As a result, the entire movement must be classified as at risk.

As well as general stock SDC will also buy goods as per specific customer requests. If this customer is located in GB / NI and the goods will ship to a site within GB / NI, then these goods can be classified as not at risk. The destination of the goods in this case is known when the goods move from GB to NI.

The reason for the difference between production and aftermarket sites is due to the fact that aftermarket sites do not process materials and production sites do. Under the terms of our UKIMS membership, we must take account of the distinction.

Aftermarket sites can also note items like stationery and PPE as not at risk when ordering these goods.

Suppliers who deal with both production and aftermarket sites in SDC may well encounter the situation where the same item may be at risk in one shipment but not at risk in another, such are the guidelines we must follow.


Moving ‘At Risk’ Goods

There are 3 critical points that must be correct and adhered to for at risk goods to ship without any delay with the appropriate duty (if any) applied. These are:

1) SDC Instruction to the Supplier

On the SDC PO you will see whether the goods stated as being at risk. The supplier does not need to make that determination. As stated earlier, most of our goods will need to be classified as at risk.

2) Supplier Instructions to the FPO

The parcel operator must know how to declare the goods, and these details need to be on the sales / commercial invoice. The FPO needs the following information to clear the goods with no delay.

  • Name, address and EORI number of the GB sender.
    • Name, address and EORI number of the recipient in NI. The SDC EORI number in NI is XI896105011000.
    • Total value of the parcel.
    • The incoterm. All suppliers should ship under a DAP incoterm – unless – they currently use a DDP term. If using a DDP term, please continue to do so.
    • Total weight of the parcel.
    • The 10-digit commodity code (HS Code) for each item in the package.
    • The country of origin. UK origin goods should be noted as being preferential under the TCA (Trade and Cooperation Agreement between the EU and UK).
    • EU origin goods should be noted as suitable for RGR (returned goods relief).

Please see later notes on preferential and RGR goods.

  • A statement confirming the goods are at risk.

Note: if the total cost of the package (inclusive of any freight charge) is less that £135, there is no duty chargeable.

3) FPO Clearance

If all the details are available on the paperwork that accompanies the shipment the FPO should be able to clear the goods without delay and correctly.

It is paramount that all details are presented to avoid delays in processing and so as not to incur unnecessary duty.


Moving ‘Not at Risk’ Goods

As stated in the INTRODUCTION attachment, there are limited circumstances where SDC can state the goods are not at risk. The 3 critical points noted still apply, but the instructions to the FPO are lesser.

4) SDC Instruction to the Supplier

On the SDC PO you will see whether the goods are at risk or not at risk.

5) Supplier Instructions to the FPO

The FPO needs the following information to clear the goods.

  • Name, address and EORI number of the GB sender.
    • Name, address and EORI number of the recipient in NI. The SDC EORI number in NI is XI896105011000.
    • Total value of the parcel.
    • The incoterm. All suppliers should ship under a DAP incoterm – unless – they currently use a DDP term. If using a DDP term, please continue to do so.
    • Total weight of the parcel.
    • A basic description of the goods in plain English at item level. Include the 10-digit commodity code (HS Code) for each item in the package only if available.
    • The country of origin.
    • A statement confirming the goods are not at risk. SDC UKIMS authorisation number: XIUKIM896105011000202308291413

6) FPO Clearance

If all the details are available on the paperwork that accompanies the shipment the FPO should be able to clear the goods without delay and correctly.

It is paramount that all details are presented to avoid delays in processing. There is no duty liability for not at risk goods.

The Importance of Origin

One of the key pieces of data that determines whether duty is payable is the origin of the goods. Origin is not the point where they ship from. Origin is the country where goods are wholly obtained or where the last substantial transformation took place.

HS (Commodity) Code Classification

The HS code for a commodity classifies what the goods are. It is this classification in conjunction with the origin statement that determines the rate of duty (if any) that are applied to goods when they are being cleared. It is imperative that the correct code is applied to each item being shipped.

Preferential Origin

UK origin goods are classified as ‘preferential’ as they are covered under the TCA (Trade and Co-Operation Agreement) between the EU and UK. As such, UK goods that ship to the EU and EU goods that ship to the UK can move free of duty.

RGR – Returned Goods Relief

As stated above, the TCA covers UK goods that ship to the EU and EU goods that ship to the UK. What it does not cover though is EU origin goods (eg German) shipping from the EU to GB (where they enter free circulation), and then from GB to NI. In essence, this is deemed to be an EU to EU movement as Northern Ireland is viewed as an EU customs territory.

To legitimately avoid paying duty on these goods, it is essential that the sales / commercial invoice accompanying the goods states that the goods are applicable for RGR.

It is important to note 2 situations where EU origin goods CANNOT be stated as eligible for RGR. These are:

1) After export from the EU to GB the EU goods are altered in any way (e.g. painted), prior to shipping to NI. The goods must remain exactly as per their original state upon entry to GB.

2) The EU goods were not in free circulation (i.e. duty paid) in the EU prior to export to GB.

The logic within the RGR process is that the goods are returning to the EU and given that duty has already been paid it does not need to be paid again.

Without the application of RGR, EU origin goods shipping from GB to NI may incur duty.

Should suppliers not supply the correct information, and this results in an unnecessary duty charge, SDC may send the details to the suppler and request reimbursement.


SDC Trailers Acknowledgement Form - PDF download

Acknowledgement

We acknowledge receipt of the notification sent by SDC relative to the changes being made on 1st May 2025 to parcel deliveries from Great Britain to Northern Ireland as part of the implementation of the Windsor Framework.

We confirm the following (please score out one of the below):

  • We do not currently supply parcels from GB to NI for SDC and have no current plans to do so.

OR

  • We will supply parcel goods under the following incoterm (circle as appropriate): DAP
  • DDP
  • We understand that shipments made by your nominated parcel carrier must be declared as ‘at risk’ or ‘not at risk’ as determined by the SDC purchase order.
  • Our company can provide the data as detailed in the MOVING ‘AT RISK’ GOODS and MOVING ‘NOT AT RISK’ GOODS sections to your selected carrier.
  • We can confirm that all UK origin goods can be declared as of preferential status by our selected carrier. This will be stated on the sales / commercial invoice.
  • We can confirm that all EU origin goods can be declared using Returned Goods Relief by our selected carrier. This will be stated on the sales / commercial invoice.

Signed (on behalf of the company)

……………………………………………………………………………….…..

Print Name

……………………………………………………………………………….…..

Position in the Company

……………………………………………………………………………….…..

Date

……………………………………………………………………………….…..