Regulation (EU) 2023/1182 entered into force on 21 June 2023 (the day following that of its publication in the Official Journal of the European Union) and it should apply from 1 January 2025 provided that the UK has provided the written guarantees referred to in Article 8 of that Regulation. Additionally, prior to the designated date, the Commission must issue a notice in the Official Journal of the European Union specifying the implementation date. The date the regulation becomes effective could change depending on when the UK will provide written guarantees to the Commission (Article 14). Throughout this Q&A, the date of application of the changes introduced by the Windsor Framework is stated as 1 January 2025, on the assumption that the relevant guarantees will be provided by the UK and Official Journal notice published. If EMVO becomes aware of any likely changes to this implementation date, this Q&A will be updated.