Windsor Framework aims to ease paperwork burden for businesses

The Windsor Framework – published on 27 February 2023 - aims to address issues with the application of the Northern Ireland protocol. It will also have ramifications for VAT excise and customs.

Under the terms of the framework there would be no requirement to collect export declarations for a significant majority of trade from Northern Ireland to Great Britain. This is in line with current practice but export declarations could have been required if the terms of the original protocol were implemented in full.

For trade in goods from Great Britain to Northern Ireland a new green lane for authorised traders will be put in place to streamline the requirements for these movements of goods. The only checks will be risk-based and intelligence-led to target smuggling and criminality.

For goods which cannot use the green lane such as those at risk of entering the EU...