The Windsor Framework, agreed between the UK and the EU in February 2023, included new rules on the movement of parcels from Great Britain to Northern Ireland. These rules will take effect from 30 September 2024.
The exact requirements for a specific parcel movement will depend on whether the parcel is moved between businesses or consumers.
Business to Consumer (B2C), Consumer to Business (C2B) and Consumer to Consumer (C2C) Parcel Movements
Individuals in Northern Ireland will continue to receive parcels in the same way they do now. There will be no new customs requirements, providing the parcel is moved by an Authorised Carrier and meets all other eligibility criteria.
For these shipments, the Authorised Carrier will provide HMRC with certain standard information.
What is the eligibility criteria?
To be classed as a B2C, C2B or C2C parcel movement the following criteria must be met:
- Parcel must be moved by an authorised parcel carrier.
- Goods shipped must not be subject to international restrictions such as sanctions
- Comply with all weight limits
If the above criteria are not met, the parcel will be subject to the requirements faced by Business to Business (B2B) parcel movements.
Business to Business (B2B) Parcel Movements
From 30 September 2024 Business to Business parcel movements will be subject to the same requirements as freight shipments. Businesses who are registered for the UK Internal Market Scheme and who can illustrate that the goods will stay in Northern Ireland, as well as meet any requirements around commercial processing, will be able to avail of the UK Internal Market Lane.
In this scenario there will be no customs declaration and no tariffs payable upon import into Northern Ireland.
For goods which are At Risk they will be required to move under the Red Lane. These goods will require a customs declaration along with the payment of any applicable customs duty upon import into Northern Ireland.
More information can be found in our FAQs about Red and UK internal market lanes.
How do I register for the UK Internal Market Scheme?
We have a comprehensive article about the UK Internal Market Scheme with information about how to register.
How can I find out more about managing tariffs?
There are a variety of ways in which businesses in Northern Ireland may be able to manage the impact of tariffs.
More information about these can be found in our article about Navigating At Risk - Understanding customs duty when moving goods from GB to Northern Ireland.
How do I register as an Authorised Carrier?
If you move parcels between GB and Northern Ireland there is guidance on GOV.UK about how to apply for the UK Carrier Scheme.
What about Parcel Movements between Ireland and Northern Ireland or Great Britain and Ireland?
There will be no changes to requirements when moving parcels either between Northern Ireland and Ireland or Great Britain and Ireland.
Prepared by the InterTradeIreland Trade Hub Team .
Article reviewed: July 2024