Dear customer,
The Windsor Framework establishes a new set of arrangements for the movement of goods between Great Britain and Northern Ireland via both parcels and freight. The government is fully committed to implementing the Windsor Framework in good faith and protecting the UK’s internal market.
There has been extensive work already in preparing for these arrangements to take effect. However, as our ongoing engagement with you has recognised, several events since then, including the General Election and the pre-election period, have impacted on the preparations of traders and the border industry. We recognise that more time will therefore be required to ensure full readiness for the new arrangements; and acknowledge the challenges posed for systems changes by the peak period over the Christmas period will constrain the ability to make detailed systems changes.
As such, the new arrangements under the Windsor Framework for parcels and freight movements that were envisaged to come into effect from 30 September 2024 will now not take effect on this date. While we will provide further information on the detailed timeline for the coming into effect of the new arrangements in due course, businesses should be fully prepared for them by 31 March 2025.
Over the next few months, we will continue to work with you to ensure you are ready for when the arrangements take effect in 2025. It will be important that this work intensifies to ensure that implementation is smooth and that businesses are fully prepared. This will include webinars, with specific webinars for businesses moving parcels, and ongoing support through the Trader Support Service (TSS) for freight movements. The TSS will continue to be available throughout 2025 to support your transition to the new Windsor Framework arrangements. Further information can be found on GOV.UK.
We’ll shortly update our guidance on GOV.UK to reflect this and you will receive further information. In the meantime, please continue to check GOV.UK for any updates.
Yours faithfully
HM Revenue and Customs
HMRC Update
