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.
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.
This guidance is for businesses who send parcels from Great Britain (England, Scotland and Wales) to Northern Ireland to:
- private individuals, known as business-to-consumer
- another business, known as business-to-business
You’ll need to provide the information requested by your parcel carrier for these movements. You should discuss with your parcel carrier how they wish to be told this information.
The information needed depends on the type of parcel movement. You’ll need to understand and tell your parcel carrier whether your goods are going to a business or a consumer. Find out how to identify your customer as a business or a consumer.
Business-to-consumer parcel movements
If you’re a business in Great Britain that sends parcels to a consumer in Northern Ireland there are no customs declarations, customs duty or presentation of goods to customs authorities if the parcel is moved by a carrier authorised under the UK Carrier Scheme.
If you only send business-to-consumer parcels, you do not need to register for any scheme, such as the UK Internal Market Scheme. Your parcel carrier will need to be authorised under the UK Carrier Scheme detailed in this guide.
Your parcel carrier will collect information about the parcel such as the weight, the recipient and contents. You should provide your parcel carrier with a simple description for each product inside the parcel. For example, shampoo, plastic cups or mobile phones.
Your parcel carrier will notify you of any relevant prohibited goods, or any additional information needed to move restricted goods.
Click and collect orders are parcels where consumers place orders for goods to be delivered to a business address in Northern Ireland for collection. For example, from a parcel locker in a shop. These can be treated as business-to-consumer parcels even when they are sent to a business address.
Business-to-business parcel movements
If you’re a business sending parcels from Great Britain to a business in Northern Ireland, you’ll need to submit information to your parcel carrier.
Some parcel carriers will complete declarations for you as part of their service. Where they do not, you may also be able to make declarations through the Trader Support Service.
You should discuss with your carrier what their individual commercial arrangements for sending business-to-business parcels will be.
Your parcel carrier can move your parcels without a full customs declaration and no customs duty due when:
- the party acting as the importer, usually the sender or receiver, is authorised under the UK Internal Market Scheme
- the goods are for sale or final use by end consumers located in the UK
- meet the criteria to move using Internal Market Movement Information
Find out about the UK Internal Market Scheme and whether you’re eligible and how to apply.
Businesses moving goods under the UK Internal Market Scheme need to keep evidence for 5 years. This includes that the goods are for sale to, or final use by end consumers located in the UK. The end consumer could be a business receiving the parcel or its customers.
Where the business that holds the UK Internal Market Scheme authorisation, is not responsible for the end destination of the goods, you as the business sending the goods, may be able to meet this requirement. This can be met through a written agreement with your customers confirming that the goods will remain in the UK. This can be terms and conditions or other contractual arrangements. For example, an e-commerce business could have a check box at checkout for customers.
A full customs declaration will be required when either:
- no one can act as the UK Internal Market Scheme authorised party
- goods do not meet the criteria to move using Internal Market Movement Information
This means your parcel carrier may need more information from you about the goods movement and customs duty may be charged. You will not have to pay duty if the value of the goods is £135 or less.
When customs duty is due, there are schemes available to either waive the duty or where eligible, reimburse duty paid. Read more about how to bring your goods into Northern Ireland from Great Britain without paying duty.