New arrangements for the movement of parcels from Great Britain to Northern Ireland (GB to NI) by parcels or freight set out in the Windsor Framework will take effect from 1 May 2025.
The changes are designed to ensure the smooth flow of trade within the UK internal market.
These new arrangements offer business benefits for Great Britain and Northern Ireland traders:
- Simplified Processes: Businesses in Great Britain sending parcels to businesses in Northern Ireland (B2B) should apply for the UK Internal Market Scheme (UKIMS) to be able to avoid making full customs declarations and paying duty
- No Customs Declarations for B2C: When sending parcels to consumers in Northern Ireland from Great Britain (B2C), businesses will not need to complete customs declarations, and no duty will be payable.
- Enhanced Trade Flow: Reduced administrative burdens and easier trading conditions, while maintaining Northern Ireland’s access to the EU’s single market.
Actions for businesses
To be fully prepared for the introduction of these new arrangements, businesses should take the following steps:
- Eligibility: Check if your business qualifies for UKIMS authorisation and apply if applicable.
- Identify Parcel Type: Establish whether your parcel is for a business or a consumer. For B2B parcels, ensure you have the appropriate UKIMS authorisation number, or are prepared to move your parcel ‘at risk’.
- Talk to your carriers: tell them whether the recipient is a business or a consumer. For B2B movements you’ll need to provide the UKIMS number, for B2C parcels you’ll need check with your parcel carrier to understand their processes for collecting standard consumer data.
Visit GOV.UK for detailed guidance on the new parcel requirements for businesses and how to apply for UKIMS authorisation. Businesses can check to see if they can declare goods as ‘not at risk’ of entering the EU from their business in Great Britain to a business in Northern Ireland, or vice versa.
