Examples to help you categorise your goods for Internal Market Movements from Great Britain to Northern Ireland

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.

As part of 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 

Find out more about categorising your goods for Internal Market Movements from Great Britain to Northern Ireland. 

The category of your goods can differ, enabling them to be moved under the simplified processes, if the movement meets certain conditions and you can provide appropriate evidence. 

You can use these examples to help you work out the category of your goods and circumstances where categories may change or where category exemptions may apply. They are correct as of 20 November 2024.

Moving integrated circuits from a sanctioned country

A trader is moving multi-component integrated circuits with the commodity code 8542 3211 00 from Great Britain to Northern Ireland.  

If they originate from certain sanctioned countries they will be categorised as Category 1 goods. If the trader can confirm that the goods originate from somewhere that is not covered by a sanction they will be assessed against Category 2 controls. However, as Category 2 controls are not applicable to this product, the goods are re-categorised as Standard Goods and eligible for the simplified processes.  

This means that the trader only has to provide a 6-digit commodity code on their Internal Market Movement Information.

Moving ballpoint pens that may be made from endangered species

A trader is moving luxury ballpoint pens with the commodity code 9608109900 from Great Britain to Northern Ireland. A trader will need to determine if the pens are made from any endangered species such as elephant ivory. If they are then the goods would be Category 1.  

If there are no other reasons for the goods to be in Category 1 or 2 then these are Standard Goods. 

The Northern Ireland Online Tariff within the online tariff tool will support traders to identify what commodity code applies for their movements.

Moving items of clothing that contain dog fur

A trader is moving ladies’ coats with the Commodity code 6202900090 from Great Britain to Northern Ireland.  

They will need to determine whether the coats have fur originating from dog fur as there are prohibitions on these types of furs. This means they would be classified as Category 1 goods and they would need to provide additional information. Goods under this commodity would also have controls if they contain seal product.

Moving items of clothing from sanctioned states

A trader moving an anorak with the commodity code 6102209000 from Great Britain to Northern Ireland. These goods would be either Category 2 or Standard goods provided they are not: 

• made from dog fur 
• made from cat fur 
• from a sanctioned state 

However, if they are from sanctioned states or contain dog or cat furs then these will be Category 1 goods. This would mean the trader cannot use the simplified processes for these movements and will need to complete full customs processes.