Question to the HM Treasury:

To ask His Majesty's Government what level of responsibility hauliers have in ensuring that commodity codes are correct on consignments going from Great Britain to Northern Ireland.

When fully implemented from 30 September 2024, the new Windsor Framework arrangements will remove the need to provide a commodity code for each movement of goods from Great Britain to Northern Ireland, for traders who are part of the UK Internal Market Scheme (UKIMS). Instead, traders will be able to provide a simple goods description to the Trader Support Service (TSS) or their customs agent.

When making a goods movement, most traders will provide data about the movement either to their haulier or directly to the TSS or their customs agent, who will submit the required data to HMRC. The trader will be responsible for ensuring that this data is correct. It is a commercial choice for the parties involved whether they make further contractual arrangements to manage liability.