Prepare for new parcels arrangements from 1 May 2025
Following the guidance issued in September 2024, there has been extensive preparatory work undertaken for the new arrangements for the movement of goods from Great Britain (England, Scotland and Wales) to Northern Ireland by parcels or freight set out in the Windsor Framework.
As a result, and subject to the relevant procedures, the new arrangements as set out in the Windsor Framework are planned to take effect from 1 May 2025.
HMRC has prepared a factsheet which contains important information to help businesses prepare for the new arrangements for business to business (B2B) parcels movements from Great Britain to Northern Ireland by 1 May 2025.
The factsheet covers what the new arrangements are for B2B parcels, where these would apply and the importance of applying for UK Internal Market Scheme (UKIMS) authorisation.
New arrangements for B2B parcels
All B2B parcels will require information to be submitted onto the Customs Declaration Service (CDS). Your parcel carrier will submit this as part of their door-to-door service. This means that you will have to provide some additional information to your parcel carrier, and in certain cases you may need to pay duty. You should check with your parcel carrier to understand their processes.
The UK Internal Market Scheme (UKIMS) will enable eligible goods moving from a business in Great Britain to a business in Northern Ireland that are for sale to, or final use by, end consumers located in the United Kingdom to move without the need for a full international customs declaration and without incurring duty.
These B2B arrangements do not apply to parcels sent to consumers (for example private individuals) in Northern Ireland.
New arrangements for business to consumer (B2C) parcels
For goods sent to consumers in Northern Ireland for personal use, there are no individual customs declarations, duty, or presentation of goods to customs authorities. If you send goods to consumers your carrier will collect additional data from you about the movement, such as the recipient’s details and a description of the goods. You should check with your parcel carrier to understand their processes.
Read more about moving business-to-business parcels from Great Britain into Northern Ireland.
Further information and support
There are a number of other useful guides covering parcel movements including:
Importing and exporting parcels and post to and from Northern Ireland
Find out how to move goods, in parcels or large letters, between Great Britain and Northern Ireland using the Royal Mail Group or an express carrier.
Sending parcels between Great Britain and Northern Ireland under the Windsor Framework
Find out how to send parcels from Great Britain to Northern Ireland.
How to move parcels from Great Britain to Northern Ireland for parcel carriers
Find out how to send parcels from Great Britain to Northern Ireland if you’re a parcel carrier or operator.
How to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland
Find out how to send parcels from Great Britain and Northern Ireland if you’re a business.
Apply for the UK Carrier Scheme
Apply for UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
Check if you can apply for the UK Carrier Scheme
Check if you can use UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
For support with general trader queries, call the Customs and International Trade Helpline on 0300 322 9434 or textphone 0300 200 3719.
