14 November 2024

Are you ready to move business-to-business (B2B) parcels from Great Britain into Northern Ireland?

On 19‌‌‌‌‌‌ ‌September 2024, the government confirmed that the new arrangements under the Windsor Framework for parcels and freight movements that were due to come into effect from 30‌‌‌‌‌‌ ‌September 2024, would not take effect from that date and that businesses should be fully prepared for them by 31‌‌‌‌‌‌ ‌March 2025.

HMRC has prepared guidance which contains important information to help businesses prepare for the new arrangements for B2B parcels movements from Great Britain to Northern Ireland by 31‌‌‌‌‌ ‌‌‌‌March 2025.

The guidance 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.

You can also visit the GOV‌‌‌‌‌‌.UK website to:

HMRC will be hosting a webinar on 21‌‌‌ ‌November 2024 covering parcel movements under the Windsor Framework. You can register to attend this webinar to find out what you'll need to know.

For support with general trader queries, call the Customs and International Trade Helpline on 0300‌‌‌‌‌‌ ‌322‌‌‌ 9434 or textphone 0300‌‌‌ ‌200‌‌‌ ‌3719.

B2B parcels movements from Great Britain to Northern Ireland by 31‌‌‌ March 2025

On 19‌‌‌ ‌September 2024, the government confirmed that the new arrangements under the Windsor Framework for parcels and freight movements that were due to come into effect from 30‌‌‌ ‌September 2024, would not take effect from that date and that businesses should be fully prepared for them by 31‌‌‌ March 2025.

The following key information will help you prepare for the new arrangements for B2B parcel movements from Great Britain to Northern Ireland:

New arrangements for B2B parcels

If you're moving parcels from a business in Great Britain to a business in Northern Ireland, you should be ready by 31‌‌‌ March 2025 for new parcels arrangements under the Windsor Framework to take effect.

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 'Future arrangements for moving parcels from Great Britain to Northern Ireland under the Windsor Framework' on GOV‌‌‌.UK.

When the B2B arrangements would apply

If your business sends goods in parcels from Great Britain to Northern Ireland, you'll need to understand whether your customers are businesses or consumers. Different processes apply which could impact the information that your parcel carrier requires.

You may know this information already, based on your knowledge of the recipient, for example, if you know that your customer is a clothing retailer.

If you do not know this, you will need to find out. This could be based on whether:

You will need to inform your carrier whether the parcels you are moving are going to a consumer or a business. You should discuss with your parcel carrier how they wish to be told this information. For example, some parcel carriers may require you to provide an identifier or agree a 'standard operating procedure'. The arrangements may vary depending on the carrier, your business model and commercial arrangements. 

As an example, if you mainly supply hobby goods directly to consumers, you could inform your carrier that your goods are for consumers, unless you tell them otherwise. You could then notify your carrier of any exceptions to this standard procedure on a case-by-case basis.

Applying for UKIMS and what goods can be moved under the scheme

Before these new arrangements are introduced, businesses sending or receiving B2B parcels can apply to be authorised under the UK Internal Market Scheme. This will mean that eligible goods moving from Great Britain to Northern Ireland which are for sale to, or final use by, end consumers located in the United Kingdom can move without the need for a full international customs declaration and without incurring duty.

You can send the parcels from Great Britain to Northern Ireland using UKIMS if your goods are:

More information about moving goods you bring into Northern Ireland as 'not at risk' of moving to the EU is available on GOV‌‌‌.UK.

Internal Market Movements from Great Britain to Northern Ireland without the need for a full international customs declaration information can be found on GOV‌‌‌.UK.

Either the sender or recipient of the goods can hold the UKIMS authorisation and use it to move B2B goods in parcels into Northern Ireland. If both the sender and recipient are authorised, it's a commercial decision for these businesses to decide which UKIMS authorisation to use. You should consider if the sending or receiving business will act as the UKIMS authorised business and 'importer of record' and then inform your carrier.

If you do not currently hold a UKIMS authorisation, you should start to apply for this as soon as possible to ensure that your application can be processed by 31‌‌‌ ‌March 2025. If you move goods under UKIMS, you will benefit from providing less data.

As soon as you have obtained your UKIMS authorisation, you should tell your parcel carrier:

It is important that your parcel carrier knows who is acting as the 'importer of record' and therefore has legal responsibility for the accuracy of the data submitted to the CDS.

Please see below examples of the way this process could work depending on the type of transaction:

Moving goods using a UKIMS authorisation

When making parcel movements using the sender's UKIMS authorisation, the sender:

When making parcel movements made using the recipient's UKIMS authorisation, the recipient (receiving business):

If there is no UKIMS authorisation for the movement that can act as the 'importer of record', or the goods are 'at risk' of entering the EU, then:

Further information and support

HMRC will be hosting a webinar on 21‌‌‌ ‌November 2024 covering parcel movements under the Windsor Framework. You can register to attend this webinar to find out what you'll need to know.

You can also visit the GOV‌‌‌.UK website to: