Please note that the following is all subject to agreement and so is an outline of the current proposed trading landscape for Northern Ireland.
Update to the movement of goods, in parcels or large letters, between Great Britain and Northern Ireland (NIR)
The following summary of HMRC guidance applies to the Royal Mail Group, being the UK’s designated Universal Postal Union provider and express carriers, being companies that deliver parcels within a set timeframe, offering a door-to-door collection and delivery service.
The new arrangements under the Windsor Framework for parcels and freight, were due to come into effect from 30 September 2024, however, this has now been delayed, with information on the new timeline to be published in due course. Businesses should be fully prepared for them by 31 March 2025.
Temporary arrangements for moving goods from Great Britain to Northern Ireland
Until the Windsor Framework arrangements come into effect, there will be a temporary approach to applying declaration requirements for the movement of goods in parcels. In almost all cases, goods sent to consumers will not need a customs declaration.
Declarations will only usually be needed where the goods are either:
- Prohibited or restricted
- Being sent from a business to another business, where the value of the goods is more than £135
The controls and requirements that apply during the temporary approach period are:
- Controls through the Goods Vehicle Movement Service
- Inventory systems at ports
- Specific VAT requirements
Sending goods to NIR residents and businesses from Great Britain
Goods in parcels can continue to be sent to Northern Ireland residents and businesses in the same way as before 1 January 2021, for example, returned goods, with no new requirements.
NIR residents receiving goods from Great Britain
Northern Ireland resident consumers can continue to receive goods from Great Britain with no new requirements.
NIR businesses receiving goods from a business in Great Britain valued over £135
Northern Ireland based businesses receiving goods valued over £135 will be required to submit a declaration. The Trader Support Service (TSS) can be used to submit the declaration. However, the declaration can be delayed and details on how a delayed declaration should be submitted, will be available in due course. It is possible for the sending business in Great Britain to complete the delayed declaration, but this will depend on the contractual arrangements.
Businesses should prepare by:
- Signing up for the TSS
- Registering for an EORI
- Storing an invoice for the goods you received, including the date you received them
Steps should be taken to avoid the risk of needing to pay tariffs unnecessarily and additional records must be kept, dependent on the tariff removal route appropriate.
Steps include:
- Consider applying to join the UK Internal Market Scheme to become authorised to declare goods ‘not at risk’
- Obtain proof that the goods meet rules of origin to benefit from zero tariffs
- Consider claiming a customs duty waiver
NIR businesses receiving goods from a business in Great Britain valued at £135 or less
If the goods received have a value of £135 or less, then they can be received from Great Britain with no new requirements and a declaration is not required.
Businesses in Great Britain sending prohibited and restricted goods to NIR residents and businesses
Prohibited and restricted goods being sent will require a customs declaration and the carrier should be informed. Goods with restrictions in place include such items as agri-foods, live animals, plants and seeds and various chemicals.
Businesses in Great Britain sending prohibited and restricted goods to NIR residents and businesses
Prohibited and restricted goods being sent will require a customs declaration and the carrier should be informed. Goods with restrictions in place include such items as agri-foods, live animals, plants and seeds and various chemicals.
Businesses in Great Britain sending excise goods to NIR residents and businesses
The temporary approach to declaration requirements also includes excise goods that are already UK duty paid, meaning businesses sending excise duty paid goods from Great Britain to Northern Ireland, do not need to make a customs declaration.
NIR businesses receiving excise goods from a business in Great Britain valued over £135
Northern Ireland businesses receiving excise goods valued over £135 from a business in Great Britain will be subject to a declaration, as for other goods.
Businesses in Great Britain sending prohibited and restricted goods to NIR residents and businesses
Prohibited and restricted goods being sent will require a customs declaration and the carrier should be informed. Goods with restrictions in place include such items as agri-foods, live animals, plants and seeds and various chemicals.
We will update in due course when more details are available on the new arrangements.
We will update in due course when more details are available on the new arrangements.
Here is our previous article on the agreement of The Windsor Framework with the proposed changes last year.
Next steps
If you would like to find out more about how the Windsor Framework could impact your business, please contact Sean:
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