UK and EU Confirm Windsor Framework Customs and VAT Progress

Key Takeaways

• The UK and EU co-chaired the Specialised Committee on the Implementation of the Windsor Framework in London on 15 September 2026, following its previous meeting on 7 May 2026.
• Both sides confirmed that no customs duties are payable on business-to-consumer parcels covered by Windsor Framework facilitations.
• Improvements to the Duty Reimbursement Scheme since May 2026 have delivered direct benefits for businesses in Northern Ireland.
• An EU measure effective July 2026 preserves the same volumes for UK-origin steel moving from Great Britain to Northern Ireland as the previous Windsor Framework solution.
• The Enhanced Coordination Mechanism on VAT and Excise held its second meeting to advance ongoing bilateral work on VAT under the framework.
• Sanitary and phytosanitary (SPS) inspection facilities and labelling requirements are functioning effectively, with work remaining on certificate compliance and box-level labelling.

What Did the UK and EU Confirm on 15 September 2026?

Businesses depend on workable arrangements when moving goods between Great Britain and Northern Ireland. In this blog, we examine the committee's confirmations and the remaining implementation work.

The UK Government and the European Commission co-chaired the latest Specialised Committee meeting in London on 15 September 2026. The committee supports the Withdrawal Agreement Joint Committee by focusing on implementation of the Windsor Framework. It last met on 7 May 2026.

Both sides reaffirmed a shared commitment to full, timely and faithful implementation across all framework articles. Officials noted actions already delivered for people and businesses in Northern Ireland. They also identified the work needed to complete safeguards supporting goods movements between Great Britain and Northern Ireland.

The co-chairs also reviewed work undertaken by the Joint Consultative Working Group and its structured sub-groups. They reiterated the importance of continued engagement with Northern Ireland business and civic society stakeholders. For companies trading across the UK internal market, the message is one of steady and measurable progress.

Which Customs Relief Now Benefits Businesses Trading Into Northern Ireland?

Customs was the most substantive area of progress confirmed at the meeting. The co-chairs verified that no customs duties are payable on business-to-consumer parcels that benefit from the facilitations under the framework. This is a meaningful assurance for e-commerce and retail traders shipping goods from Great Britain to Northern Ireland consumers.

Officials also recognised the improvements made to the Duty Reimbursement Scheme since May 2026. The scheme allows businesses to reclaim EU customs duties. It applies where EU import duty has been paid, waived or deferred on ‘at risk’ goods brought into Northern Ireland and the business can evidence that the goods meet the scheme’s conditions. Its smoother operation directly reduces cost and administration for qualifying traders in Northern Ireland.

On steel, the co-chairs welcomed the EU measure introduced in July 2026. It provides the same volumes for steel of UK origin moving from Great Britain to Northern Ireland as the previous solution under the framework. At the same time, both sides noted that further work is needed. This will ensure Windsor Framework customs arrangements are properly implemented in all their aspects.

How Is Windsor Framework VAT Coordination Progressing?

VAT coordination advanced through the Enhanced Coordination Mechanism on VAT and Excise, which held its second meeting ahead of the committee session. The co-chairs noted that the mechanism discussed ongoing bilateral work on VAT under the Windsor Framework.

The framework's VAT provisions matter commercially because they give Northern Ireland access to both UK and EU VAT treatments in specific areas. This was a key outcome of the 2023 agreement, which resolved the earlier impasse over the region's position under the Northern Ireland Protocol. Continued bilateral engagement through the mechanism signals that practical questions raised by traders are being worked through jointly.

In practice, we help clients trading between Great Britain and Northern Ireland. We help them keep VAT registration, reporting and evidence requirements aligned with the framework's rules. Businesses operating in the United Kingdom should monitor the mechanism's next steps. They can contact us for support in reviewing their position.

What Work Remains on SPS Checks and Goods Movements?

In the sanitary and phytosanitary (SPS) area, the co-chairs noted the effective functioning of the SPS inspection facilities and individual labelling requirements. These facilities support the movement of food, agricultural and plant products between Great Britain and Northern Ireland. They also protect the integrity of the EU single market.

Progress is still needed on remaining pending issues. These include full compliance of certificates, box-level labelling and ensuring that only compliant goods are authorised for movements. The joint statement also recorded the remaining work required to deliver in full the safeguards underpinning the framework's trading flexibilities.

For importers, exporters and retailers, the direction of travel remains positive. Duty relief for qualifying parcels is confirmed, the reimbursement process is working better, and VAT coordination is now institutionalised. Businesses should nonetheless ensure their certification and labelling documentation meets the standards being applied, so that goods keep moving without avoidable delay.

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